Investigating the Effect of Management Ability on the Financial Reporting Quality during Life Cycle, of the Companies Listed Companies in Tehran Stock Exchange

In the present study، the effect of managerial ability on the financial reporting quality during life cycle of the companies listed companies in Tehran stock exchange is investigated. To test the research hypotheses، statistical sample of the studied population in 10 years’ time domain from 2002 to 2012 is selected. After collecting required data، variables are calculated and finally، data analysis and hypotheses testing is performed using statistical software. Finally، the results of hypothesis testing indicate that in the growth stage، management ability has a relatively weak and direct impact on the financial reporting quality of sampled companies. However، the results indicate that on maturity and decline stage; companies’ management abilities cannot lead to an increase in the companies reporting quality. Also the results indicate a positive effect of firm size، profit margins and management honesty and negative impact of financial leverage on the companies’ financial reporting quality.