 Studies have long noted the similarities between Iraqi Turkmen and certain Southeastern Anatolian dialects around the region of Urfa and Diyarbakır, or have described it as an "Anatolian" or an "Eastern Anatolian dialect".There are also linguists who have said that Iraqi Turkmen is closer to Azeri, placing the Kirkuk dialect as "more or less" an "Azeri Turkish" dialect.Yet, the Kirkuk dialect also shows comparable features with Urfa, and there are other regions in the Kirkuk Governorate, such as Altun Kupri, Taza Khurmatu, and Bashir, which are said to show unity with the Eastern Anatolian dialect of Urfa.