I have found another cause for battery drain after upgrading to IOS 13.2.3. I upgraded from IOS 12 to 13.2.3 and noticed the big battery drain. It would go down about 20% overnight if it wasn't on the charger, even with the low battery option set and nothing running according to the battery meter. It would also go down about 8% per hour during the day, even with light use. I tried all the other suggestions to fix battery drain problems, including backing up the phone to iTunes, wiping it completely, and re-installing everything from iTunes, but nothing worked.
It turns out the the problem is was with the mail application and a Microsoft Exchange account. I have five Exchange accounts defined to my mail app and only one of them was having the problem. I discovered this because I run my own MS Exchange 2013 email server and I noticed that the mailbox database logfiles suddenly were growing very quickly. I didn't put it together with my iPhone upgrade until I happened upon this blog entry describing the problem:
http://www.tech-corner.org/go/2015/08/exchange-2013-rapid-log-growth/
This fit my symptoms perfectly, including a recent upgrade of the IOS version on my iPhone. I followed the procedure described in the article, which consists of deleting the offending Exchange account from the iPhone (and all other devices that use ActiveSync, such as iPads, and other brands of cell phones and tablets), then disabling and re-enabling ActiveSync on the email account on the Exchange Server, and lastly re-adding the Exchange account to the iPhone. After doing all that the battery drain ceased.
So if you are having unexplained battery drain issues after upgrading to IOS 13.2.3 and none of the other solutions have worked, and you have Microsoft Exchange Email accounts setup on your phone (you would typically only have this kind of email account if you have an employer provided email address setup on your phone), this might be your problem. Unless you are running your own Exchange Server, you will need someone in tech support at your employer's business to assist you, as this fix requires taking actions on the Exchange Server in addition to the iPhone. The tech-support people may not have noticed the increased database logfile growth if it's a big organization and only a few people have encountered this problem. It didn't affect my iPad, so the problem isn't a certainty after upgrading.
One thing you might try before contacting tech-support to see if this might be the problem, is to first charge up your phone to full before going to bed, then leave it off the charger overnight to see how much the battery depletes when it's not being used, and if it's significant, say 15-20%, then the next night charge your iPhone to full again, and then write down your settings for your Exchange email account, including the password, and then delete the account from your iPhone. Again leave the iPhone off the charger overnight and compare how much the battery depleted overnight versus the night before. If the difference is significant then you may have the problem. Then in the morning re-add your MS Exchange email account to your phone using the settings you wrote down the night before. All your emails, contacts, tasks and notes should reappear after you do this. If difference in the battery drain was significant then you need to contact tech-support at your office and I'd suggest emailing them the link included here, as they will know what it means and how to do it.