The Effect of Accounting Conservatism on Managerial Ability : an Applied Study on A Sample of Banks listed on The Iraqi Stock Exchange. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 66, p. 209–221, 2024. DOI: 10.34093/w1tyaf55. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1410.. Acesso em: 16 may. 2024.