The Impact of Accounting Estimates Quality on Subsequent Earnings Surprises and Net Income Volatility in Listed Iraqi Industrial Companies from 2012 to 2025. Growth Leadership Journal [Internet]. 2026 Oct. 27 [cited 2026 Nov. 9];2(3):976-1008. Available from: https://gls.iku.edu.iq/index.php/growth_eadership/article/view/279