The Impact Of Managers' Ability On The Relationship Between Financial Reporting Quality, Investment Efficiency And Stock Price Crash Risk

Management is a kind of process to make work and they have lots of invest in cash and in the program of human and organization and the technology and follow and the control for the earn of propose in order to base of education and value them that it will be acceptable . the managers in one of business , decide in  leader and they have most important rule and all the time the invest in some of the issue that the most of them are very affective and the result of the corporation can be have lots of benefit and we have some of the risk in this issue and for example some of the time we have bad news in period of the time and at least this bad news can be affective that can be spread in market and stock price crash risk  can be effective in price of the goods .
Attention to this passage I this research we search about the issue that the level of the manager ability and investment efficiency and the risk of the decrease of price and the connection between financial reporting quality and stock price crash risk and in this passage we attention to the 90 companies of in Tehran Stock Exchange that it be in 1390 until 1394 and they attention to the regression and the cleverity of people that have connection by the quality and investment in the cash report and eventually in this research we try to check ability of the managers and the connection it by the quality .