This paper analyzes the relationship between capital structure and earning management. For analysing we used 119 non-financial companies that listed in Tehran Stock Exchange from 2000 to 2008. The researchers will focus on comparing the Jones Model and the Modified Jones Model, which are the two most frequently used model in empirical analysis nowadays. Earnings management is a kind of manageme...

Governments have always affected the economic environment as a policy maker. On the other hand, the presence of political connection as representatives of governments in companies affects their administrative and decision - making methods.Firms and managers manage them under environmental conditions by applying different approaches to earning management in order to achieve their goals.The gover...

This research investigates the impact of fair value accounting, company size, board commissioners, audit quality, and managerial ownership on earning management. The was conducted study 36 companies registered in financial sector from 2019 to 2021. Purposive sampling is a method select companies. Multiple linear regression analysis used this study's data technique. findings revealed that commis...

<p><em><span lang="EN-US">This research aims to provide empirical evidence regarding the effect of deferred tax expense, current and asset growth on earnings management. This was conducted sub-financial manufacturing companies listed Indonesia Stock Exchange from 2016 2020. Hypothesis testing carried out using EViews 09 application. A sample selected a purposive sampling techn...