A survey of the effect of management performance on financial reporting quality: Evidence from Iran

作者：Shoorvarzy Mohammad Reza; Tuzandehjani Masoomeh^*

来源：African Journal of Business Management, 2011, 5(8): 3390-3395.

• Management efficiency
• financial reporting
• reporting quality
• Tehran Stock Exchange (TSE)

In the capital market, the information for economic decision must have necessary quality. So it is natural that the factors influencing the quality of financial reporting should be examined. In this study, a trial was made to examine the effect of management efficiency (as the internal factor) on the quality of financial reporting (QFR). With regards to this, the expected operating cash flow was used for evaluating the quality of financial reporting. To this end, 100 companies with regard to conditions in the Tehran stock exchange during the period of 2001 to 2008 are considered. This experimental research is based on real information of the audited financial statements. After collecting information through the stock exchange official website and compact disc, to test the hypothesis, regression model, descriptive and inferential statistical techniques (including normality, homogeneity of variance, and independence of residual) are used and finally, the correlation analysis between these two variables was performed. The results indicate that management efficiency is influential on financial reporting quality in firms.

• 出版日期2011-4-18