The purpose of this research is to Analysis the ability of business capital market management using artificial intelligence.In this regard, to measure the management ability of the Damgaran index is used. Initial independent variables in this study include regulatory variables (corporate governance and audit committee characteristics), and accounting variables (performance and risk metrics). The empirical findings of the review of 208 companies admitted to Tehran Stock Exchange between 2013 and 2019 show that the systemic risk variables, managerial change, ownership concentration, financial expertise of audit committee members, and stock returns are higher than other variables. In explaining management ability using the Lars method, in analyzing these results, it can be argued that more economic, political and regulatory issues can affect the manager's ability to perform performance measures. In addition, other results of the research can be noted that in management and accounting discussions, linear and non-linear algorithms can be used to explain and predict continuous financial variables, such as management ability.