List of Articles Accounting Conservatism Open Access Article Abstract Page Full-Text 1 - The Impact of Management Ability on Accounting Conservatism Considering the Moderating Role of Institutional Shareholders and Board Independence Akbar Valizadeh Oghani Amir Ata Alizadeh Maryam Erfan Esfanjani 10.71907/sebaa.2025.12281202333