Evaluation of Financially distressed and earnings Management Listed companies in Tehran Stock Exchange

asgar pakmaram¹ alireza abedinpoor teimorloei² bahman talebi³ bagher mokhtari⁴ bahram talebi⁵

1) Assistant Professor of Accounting, Islamic Azad university of Bonob Branch,
2) Assistant Professor of Accounting, paiam noor university of maraghe Branch,
3) Master of Accounting .
4) Master of Accounting
5) Master of government

IOI Code : XYCF-ADGEA
Publication : 2nd.International Congress on Management, Economy, Humanities and Business Development(icmba.ir)
Abstract :
    The purpose of this study is to Evaluation of Financially distressed and earnings Management Listed companies in a specific sample of TSE. Corporate bankruptcy is one of the ways that lead to loss of resources and lack of investment opportunities. Previous research indicates that earnings management is used by financially distressed enterprises for various purposes including contractual renegotiations and the concealing of financial distress. As a result, it can be argued that the desire to avoid continued special treatment (ST) status and the risk of being de-listed leads firms to adopt different earnings management behavior before and after being designated as an ST firm.with review Characteristices 632 Bankrupt firms and 26Non Bankrupt firms (bankrupt criteria, 141 of the Business Law) during2007–2013 show results that manage earnings Bankrupt firms are significantly lower than the 26Non Bankrupt firms. manage earnings Bankrupt firms with a high Financial leverage are significantly lower than the Bankrupt firms with financial leverage level is low. earning quality In the near-bankruptcy of the bankrupt firm, significantly lower than the year is far from bankruptcy. earning management firm with a low level of cash flows Operational, significantly lower than the bankrupt high level of cash flows Operational.

Keywords : earnings management financially distressed and earning quality