The investigation of limiting factors of earnings management for companies’ listed Tehran stock exchange

Abstract

The current study was to examine the limiting factors of earnings management for companies’ listed Tehran stock exchange. The study was a kind of applied, descriptive- correlative research. All listed companies in Tehran stock exchange were selected as  statistical population during 2009 to 2013. So, data was gathered by library method  and collected by systematic eliminated sampling method. The results show that there is  a significant inverse relationship between board size and earnings management in companies’ listed Tehran stock exchange. The result doesn’t show any significant relationship between dividend and earnings management in companies’ listed Tehran stock exchange.

Keywords: real earnings management; accrual earnings management; discretionary accruals; non-discretionary accruals; intensive factors