List of Articles Management Ability Open Access Article Abstract Page Full-Text 1 - Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability Akbar Valizadeh Oghani Elham Abdolrahimi 10.71600/jacgr.2024.977491 Open Access Article Abstract Page Full-Text 2 - The effect of managerial ability on the relationship between credit risk and liquidity risk with the probability of bank default Shokoufeh Etebar Shohre Ebrahimi 10.71965/AFT.2024.1120632 Open Access Article Abstract Page Full-Text 3 - The Effect of Fraud Factors on Earnings Management Based on the Diamond Model Ghasem Ghasemi 10.71907/sebaa.2025.1131198272 Open Access Article Abstract Page Full-Text 4 - 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