“The impact of opportunistic behavior on reducing the quality of financial reports - an analytical study in Al-Rafidain and Al-Rasheed banks in Najaf: Dampak perilaku oportunistik terhadap penurunan kualitas laporan keuangan - sebuah studi analitis di bank Al-Rafidain dan Al-Rasheed di Najaf” (2026) Indonesian Journal of Law and Economics Review, 21(2), p. 10.21070/ijler.v21i2.1517. doi:10.21070/ijler.v21i2.1517.