The designing and presentation a model of the use of power resources in measuring the performance of mutual funds and the quality of financial reporting

The efficiency and effectiveness of any organization significantly depend on the management and proper use of human resources. Managers may also contribute to the promotion of productive activities and the efficiency of financial markets by increasing the return on portfolio and subsequently attracting liquidity in the country's economy. The present study aims to investigate the sources of power on the performance of mutual funds and the quality of financial reporting. This research is correlational in nature and content. In this research, a sample of 66 mutual funds was reviewed from March 2020 to March 2021 in Tehran Stock Exchange. The results of this study showed that the power of managers affects the performance of mutual funds and the quality of financial reporting, also the performance of the company may be a mediating variable in the relationship between the power of managers and the quality of financial reporting.