مشخصات پژوهش

عنوان	Investigating the Relationship between Managers’ Opportunistic Behavior and Earnings Management in Corporations of Accepted in Tehran Stock Exchange
نوع پژوهش	مقاله چاپ‌شده در مجلات علمی
کلیدواژه‌ها	Earnings Management, Managers’ Opportunistic Behavior, Operating free cash flow
چکیده	Earnings Management is one of the important aspects of financial reports quality and the main subject between all the stockholders or a company. Any interference that leads to devaluation of the reports can be effective in decision making methods of financial reports users. The purpose of this research is investigating the Relationship between Managers’ Opportunistic Behavior and Earnings Management in Corporations of Accepted in Tehran Stock Exchange in during time between years of 2008-2015. This study in terms of purpose is applied research and regarding the method of inference, this research is descriptive – correlational research. Research results show that which in research hypothesis with the increase of the free cash current as a standard of managers’ opportunistic behavior, Earnings management will increase. In addition, research hypothesis showed that company` managers to show that situation and performance is better to maintaining share value in stock exchange and to escape losses or at times severe swinging Earnings s that leads to loss of share value in capital market. With an awareness of theoretical nature of Earnings smoothing or none-awareness of it, they take measures that lead to Earnings and loss smoothing through the tools they have at their disposal. Resulted outcomes still hold ground with controlling company`s size variables and financial leverage.
پژوهشگران	فرهاد محمدی (دانشجو) (نفر اول)، پیمان امینی (نفر دوم)