“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 ) 19, no. 66 (March 31, 2024): 209–221. Accessed December 26, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1410.