Connection Between Changing the Company Management with Earnings Management, Default Risk and the Ability to Predict the Earnings in Tehran Stock Exchange

Document Type : Original Article


Department of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, iran


In this research the connection between changing the company management with the earnings management, default risk and the ability to predict the earnings is being pursued. For conducting this research an example from 117 companies among the acceptable companies in Tehran Stock Exchange have been chosen by the help of systematic sampling. Data have been collected from the years 1385 to 1389 and the statistical tests have been performed on them. The results taken from the statistical tests have shown that there is a meaningful yet straight connection among the changing of the company management with the default risk and the earnings management, and also there is a straight connection between the changing of the company management with the ability to predict the earnings.


Volume 01, Issue 04
December 2017
Pages 183-186
  • Receive Date: 12 October 2017
  • Revise Date: 28 October 2017
  • Accept Date: 19 November 2017
  • First Publish Date: 01 December 2017