relation between attitudes of senior managers and middle of education hospital in Bandar Abbas in 1396 .

Aim: The primary aim of the financial reporting system is to provide qualified information. The aim of this study was to investigate the relationship between managers’ attitudes toward the quality of financial reports presented in Hormozgan University of Medical Sciences in 2018. Methods: This was a descriptive-analytical study. The statistical population of this study comprised 50 senior and middle managers of Bandar Abbas University of Medical Sciences who were selected by census in 2018. Data were analyzed using a standard questionnaire containing 29 statementsby SPSS 21 using descriptive statistics, T-test, and ANOVA. Results: The results showed that there is a significant relationship between the average dimensions, the relevance of financial information, the accuracy of presenting information and understandability of information with gender in managers toward the quality of provided financial reports. Also, significant relationship exists between the comprehensibility of financial information with marital status, the accuracy and comprehensibility of information with age group, the relevance,accuracy and comprehensibility of financial information, with the managers' level of education, the comprehensibility of information with managers' work experience, the accuracy and relevance of financial information with the type of managers' employment. Conclusion: The results of data analysis showed that the highest mean was related to the "relevance of financial information". As stated, information is relevant to help users anticipate past, present, and future events or be able to confirm or adjust their past expectations. Since most of the problems of today's organizations are economic problems, it is necessary to overcome these problems and solve them, to predict the present situation with the help of past and present information. Therefore, the highest average is assigned to this dimension.