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, [S. l.], v. 5, n. 1, 2026. DOI: 10.59992/IJFAES.2026.v5n1p16. Disponível em: https://vsrp.co.uk/index.php/ijfaes/article/view/466. Acesso em: 2 jul. 2026.