@article{paperid:1104648,
author = {Al-khalidi, Hayder and Lari Dashtbayaz, Mahmoud and Salehi, Mahdi},
title = {THE MODERATING ROLE OF LOCAL GOVERNMENT POLICIES ON TECHNOLOGY ADOPTION AND FINANCIAL REPORTING QUALITY IN IRAN, IRAQ AND OMAN},
journal = {Lex Localis-Journal of Local Self-Government},
year = {2025},
volume = {23},
number = {10},
month = {July},
issn = {1581-5374},
pages = {919--950},
			numpages = {31},
keywords = {Local government; technological changes; digital transformation; quality of financial reporting},
}