HAYDAR ALI AL- MASSOODI; MOHAMMED SALMAN DAWOOD. Activation Measurement at Fair Value to Achieve Transparency of Financial Reporting. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 15, n. 61, p. 1–24, 2024. DOI: 10.71207/ijas.v15i61.2247. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2247. Acesso em: 18 apr. 2026.