mahnaz iravani - Department of Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran
Fraydoon Rahnamay Roodposhti - Professor and retired faculty member of Islamic Azad University, Science and Research Founding member and secretary general of the Financial Engineering Association And chairman of the Iranian Management Accounting Associationhead, Tehran, Iran(
Mirfeiz fallah shams - Associate Professor of Financial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Mohammadhamed Khanmohammadi - Assistant Professor of Accounting, Damavand Branch, Islamic Azad University, Tehran, Iran
Zohreh Hajiha - Professor of Accounting, East Tehran Branch, Islamic Azad University, Tehran, Iran

In order to try, research, and study to accurately identify the factors that determine managerial performance, researchers have paid particular attention to specific and influential factors such as power sources, characteristics, skills, and behavior of managers. This study aimed to investigate the relationships of investment manager power sources with mutual fund performance and financial reporting quality. Accordingly, the authors tried to improve the quality of financial reports and offered suggestions about mutual fund rankings to help investors make the best decisions. We also look at which power source is most effective in mutual fund performance and reporting quality. To this end, the data from ۱۲۰ investors and experts working in ۶۶ mutual funds in ۲۰۲۰ were collected using the questionnaire method. The obtained data were then analyzed using structural equation modeling. Manager power influenced both mutual fund performance and financial reporting quality. In addition, mutual fund performance mediated the relationship between manager power and financial reporting quality.

Power Sources, Mutual fund performance, financial reporting quality