Dakhel, A.S., Izadinia, N. and Dastjerdi, A.R. 2025. Asymmetric cost behavior and earnings forecast precision: A cross-country study of Iraq and Jordan. Heritage and Sustainable Development. 7, 2 (Oct. 2025), 1041–1054. DOI:https://doi.org/10.37868/hsd.v7i2.1612.