عوامل موثر بر مديريت سود در شركتهاي پذيرفته‌شده در بورس تهران‌

Effective Factors on Earnings Management Among Companies Listed in Tehran Stock Exchange

This paper investigates effective factors on earnings management among companies listed in TSE. This study is based on a semi- experimental analysis on data collected from statistical indices using logistic regression model, correlation coefficient, x-square and comparison of means. Findings of this study indicate that factors such as changes in firmʹs evaluation, growth forecasts of future earnings have positive relation with earnings management. The results have not shown any relationship between earnings management and factors such as firm size and ownership structure.