The Relationship between Earnings Management and Stock Prices of Listed Companies in Tehran Stock Exchange

Ali Reza Ma toufi¹

1) Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.

IOI Code : XBZK-DAFDH
Publication : national Congress on management economics accountanat(emacong.com)
Abstract :
    Investors as the main providers of complete and correct information companies of the applicant companies. Accounting information is reflected in the financial statements, investors always constant and uniform accounting information without this information in terms of changes in accounting methods adjustment or to consider how to calculate it. Management is motivated by the use of accounting practices, swing profits to stabilize. This increases expected in future years, the shareholders of the company. This study examined the relationship between earnings and stock prices of listed companies in Tehran Stock Exchange during the years 2011-2016. This study uses previous research that each of them under the financial issues associated with stock Mqymt done, dimensions and identifies the different variables in this study, so we are asking the fundamental question as to whether the management and profit stock prices of companies listed on Tehran Stock Exchange there is a significant relationship? The study sample includes all companies listed on the Stock Exchange of Tehran.And to order samples and by creating conditions in the industry through the elimination method in which samples of 90 companies were selected industries in the stock. To test the hypotheses of descriptive statistics and inferential methods were used to test the results of the study showed that earnings management and stock prices of listed companies in Tehran Stock Exchange there is a significant relationship.

Keywords : earnings management discretionary accruals stock price