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2026. The Impact of Sustainability Reporting Disclosure on Financial Reporting Complexity and Its Reflection on the Cost of Equity: A study analyzing the content of annual reports in a sample of banks listed on the Iraq Stock Exchange. International Journal of Financial, Administrative and Economic Sciences. 5, 1 (Jan. 2026). DOI:https://doi.org/10.59992/IJFAES.2026.v5n1p16.