Mohammed Abd Ali M.A. Al Fattehallah and Mohammed Hwueish Allawi Alsujair, “TRANSPARENCY ACCORDING TO THE S&P500 INDICES AND ITS IMPLICATIONS FOR THE VALUE OF THE ENTERPRISE UNDER TOBIN’S Q MODEL AN APPLIED STUDY OF A SAMPLE OF IRAQI PRIVATE BANKS FOR THE PERIOD FROM 2016 TO 2021"”, Galaxy int. interdiscip. res. j., vol. 10, no. 12, pp. 1889–1915, Dec. 2022.