Study of the role of management ability, political influence and financial pressure on the quality of financial reporting of listed banks

The quality of financial reporting as one of the most important factors in improving disclosure and transparency in the banking industry and guaranteeing the implementation of Basel 1, 2 and 3 rules can reduce the bank's credit and information risks and increase the ability to attract deposits from deposits. Therefore, evaluating the factors affecting the quality of financial reporting in the banking industry can improve the operational and information efficiency and consequently the efficiency of banks' allocation.Various factors such as management ability, political influence and financial pressure can affect the quality of banks 'financial reporting. In this study, in order to evaluate the impact of management ability, political influence and financial pressure on the quality of banks' financial reporting, information The stock exchange was examined during the years 1388 to 1396. To assess the quality of banks' financial reporting, three indicators of profit stability, profit predictability and accruals were used. The results show that firstly, management ability does not have a significant effect on any aspect of financial reporting quality. Second, state ownership has a positive and significant relationship with profit stability and political management has an inverse and significant relationship with accruals, but between political management with profit stability, political management and government ownership with the ability to predict profit and also There is no statistically significant relationship between government ownership and accruals