N. M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Augla and W. K. A. . Alkhayat, “Impact of Corporate Social Responsibility (CSR) information on Rationalizing Investment Decisions of Financial Statement Users: An Exploratory Study in Iraq Stock Exchange (ISX)”, BCESUJ, vol. 73, no. 7, pp. 173–190, Oct. 2026.