Identify And Explain The Relationship Between Profit Quality And Management Ability

Given the facts such as conflicts of interest between information providers and investors, the use of estimates and estimates in the calculation of some elements of profit and loss, the possibility of using various accepted accounting methods and issues such as smoothing and management of profits, the use of profits. The title threatens the decision-making criterion, which doubles the need to examine the issue of profit quality. Therefore, the present study aimed to explain and identify the relationship between management ability and profit quality, which has been collecting information through documentary study, library and searching for information from various written and digital sources. The research community consists of all available written and unwritten scientific documents and resources in the researched fields. Findings indicate that there is a significant direct relationship between management ability and profit quality. That is, the greater the ability of management to make optimal use of the company's resources, the greater the cash portion of the profit, and vice versa.