Rahmaninia, J. , Fazeli, N. and Khosravani, A. (2026) “A Comprehensive Disclosure Model in Iranian Commercial Insurance Companies Centered on International Financial Reporting Standards Using a Multi-Grounded Theory Approach”, Management Strategies and Engineering Sciences, pp. 1–14. Available at: http://msesj.com:8092/index.php/mses/article/view/278 (Accessed: 3 September 2025).