ALWAJID, Ali Fakhir Kadhim; JABER, Mahdi Saleh; MUTTAIR, Hazem Ali. EVALUATING THE MERGER PROCESS OF PUBLIC COMPANIES IN IRAQ ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS: AN APPLIED STUDY OF THE GENERAL COMPANY FOR TEXTILE AND LEATHER INDUSTRIES. International Journal of Accounting Innovation, [S. l.], v. 2, n. 1, p. 18–31, 2026. DOI: 10.61796/ijai.v2i1.32. Disponível em: https://ijai.antispublisher.org/index.php/IJAI/article/view/32. Acesso em: 1 jul. 2026.