Hamad, D. H. ., & Othman, F. N. . (2025). The Fairness Approach to Developing the Intellectual Framework of Accounting and its Impact on the Function of Accounting Disclosure - An Analytical Study of the Opinions of A Sample of Academics in Iraqi Universities. TANMIYAT AL-RAFIDAIN, 44(147), 34–61. https://doi.org/10.33899/tanra.v44i147.49210