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Investigation of Political Costs’ Effects on Earning Management in Accepted Firms in Tehran’s Stock Exchange

Author Affiliations

  • 1Darion Branch, Islamic Azad University, Darion, IRAN
  • 2 Marvdasht Branch, Islamic Azad University, Marvdasht, IRAN
  • 3 Neyriz Branch, Islamic Azad University, Neyriz, IRAN

Res. J. Recent Sci., Volume 4, Issue (6), Pages 1-6, June,2 (2015)

Abstract

In the present paper, effects of political costs on earning management have been studied in accepted firms in Tehrans stock exchange. Here, earning management is consciousness measures taken by managers to showing earning normal. 54 firms are under investigation during 2003-2010. Regression analysis method has been applied to examine assumptions. Obtained results show that there is a meaningful relationship between firm size and rates of government debts (G-debts), which is measurement index of political costs, with earning management. This paper is a practical research, which results would investigate effects of political costs on earning management.

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