Investigating the Effect of Capital Structure and Growth Opportunities on Earnings Management

The main goal of this study is to investigate the effect of capital structureand growth opportunities on earnings management in companies accepted inTehran securities exchange during 2008 to 2013. Before data analysis, Chowtest was applied to determine the appropriate model to estimate parameters andindependent variables effect on dependent variable. Then, research hypotheseswere tested through pooled data method. Research results showed that there isa significant relationship between capital structure index financial leverage andearnings management. Also, research showed that there is a nonlinear andsignificant relationship between growth opportunities and earningsmanagement and growth opportunities have a significant effect on thisrelationship.

کلیدواژه ها:

Growth opportunities ، capital structure ، earnings management