بررسي رابطه بين مديريت سود و ساختار سرمايه در شركت هاي پذيرفته شده در بورس اوراق بهادار تهران

Earning Management and Capital Structure

Earning management and capital structure is an increasing important strategic issue for companies all over the word. Earning management is something to do with managers certain transaction so that the profit looks good in the year-end. The current study aimed to investigate relationship between earning management and capital structure in company that accepted in Tehran security exchange.The research has been investigated in the Tehran Stock Excgange from 1372 to the end of 1386. For the analysis of data,multiple regression model approach was applied.capital structure was taken as dependent variable whereas discretionary accruals,ROA,ROE were used as independent variables.The results revealed that discretionary accruals and ROE has negative except relationship whit capital structure and ROA has positive except relationship whit capital structure in Tehran security exchange.