This research examines the relation between managerial ability and financial reporting quality in Tehran Stock Exchange. The purpose of this paper is to investigate the significant relationship between managerial ability and financial reporting quality. Multivariate regression method and Eviews software package was used to review the hypothesis. The data analysis of 102 firms show, that there is a negative and significant relation between managerial ability and financial reporting quality and managers use their ability to manage accruals. Of course, With considering a dummy variable (audit size) in the research model, the results shows that when there is a big auditor, more able managers do not manage accruals and the quality of financial reporting increases.
Ebrahimi Kordlor, A., & Rahmani Picha, N. (2016). Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange. Accounting and Auditing Research, 8(32), 36-53.
MLA
Ali Ebrahimi Kordlor; Norollah Rahmani Picha. "Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange". Accounting and Auditing Research, 8, 32, 2016, 36-53.
HARVARD
Ebrahimi Kordlor, A., Rahmani Picha, N. (2016). 'Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange', Accounting and Auditing Research, 8(32), pp. 36-53.
VANCOUVER
Ebrahimi Kordlor, A., Rahmani Picha, N. Investigating the relation between managerial ability and financial reporting quality in Tehran Stock Exchange. Accounting and Auditing Research, 2016; 8(32): 36-53.
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