The Effect of Managers' Ability on the Relationship between the Quality of Financial Reporting and the Efficiency of Investment in the Pharmaceutical Companies Listed on the Tehran Stock Exchange
<strong>Introduction:</strong> The quality of financial reports is measured by accruals, and these accruals can be manipulated by managers. Therefore, managers by manipulating the accruals can affect the quality of financial reports. In this research, a new non-financial element has been...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shiraz University of Medical Sciences
2015-09-01
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| Series: | حسابداری سلامت |
| Subjects: | |
| Online Access: | http://jha.sums.ac.ir/article_17125_473d6cd37199085e5799a02036baabca.pdf |