"The Mediating Role of Managerial Efficiency in the Relationship between Corporate Financial Characteristics and Market Value: An Empirical Study of a Sample of Iraqi Banks", Int. J. Financ. Admin. Econ. Sci., م 4, عدد 12, ديسمبر 2025, doi: 10.59992/IJFAES.2025.v4n12p20.