Real earnings Management and Liquidity Leverage Relation Analysis Case study: accepted plants into Tehran stock exchange

The main purpose of the present research is to investigate the relation between liquidity leverage and real earnings management of the accepted plants into Tehran stock exchange in 2014. Through determination the concept of creation steps or liquidity leverage expansion as well as real earnings management, this paper is going to describe how this kind of thought is created in accepted plants. Having explained its effective factors, they are analyzed and classified and finally combining various presented models and theories, they are analyzed by specialists. In this research 91 plants out of accepted ones in Tehran stock exchange which have got particular properties are analyzed and used to investigate the relation between liquidity leverage and real earnings management. Research conclusions demonstrate that there is a meaningful relation between liquidity leverage and real earnings management. Considering the conclusions, some suggestions are presented, too

کلیدواژه ها:

liquidity leverage ، earnings management ، real earnings