In this study, the effect of administration efficiency (AE) on financial reporting quality (FRQ) in small size companies listed in Tehran Stock Exchanges (TSE) has been surveyed in order to evaluate financial reporting quality used from the expected cash flow from operations. To this end, we chose 80 firms (as example) from companies listed in Tehran Stock Exchanges during the period 2001 to 2008. To test the hypothesis, correlation analysis, homogeneity of variance, and independence of Residual, scatter and NORMAL P-P diagrams have been used. This inductive research is based on real information of the audited financial statements. The results show that the impact of AE on FRQ in the small size companies is little.
Key words: Efficiency, firm size, quality of reporting, corporate governance, AE, TSE.
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