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List of Articles سعید انورخطیبی Open Access Article Abstract Page Full-Text 1 - The impact of the company's management system on the degree of conservatism in financial reporting by emphasis on the ability of managers Saeed Anwar Khatibi Muhaddech Hashemi Open Access Article Abstract Page Full-Text 2 - The Effect of Corporate Governance on Corporate Diversification with an Emphasis on Earnings Opacity Zahra Shekari Astyar Saeid Anvar Khatibi 10.71600/jacgr.2023.977494