Jaafar, Zainab, et al. “The Impact of the Asymmetric Behavior of the Costs on the Degree of Accounting Reservation in the Financial Reports of Iraqi Industrial Companies a Field Study of a Sample of Iraqi Industrial Companies”. American Journal of Economics and Business Management, vol. 5, no. 6, June 2022, pp. 201-20, doi:10.31150/ajebm.v5i6.1299.