The factors affecting earnings management in the Tehran stock exchange(TSE)

The most important incentives to do the earnings management are the bonus, debt covenant and stock market incentives. The contribution of this research to the earnings management literature is important because investigating the stock market incentives can improve the earnings management researches. The independent variables that their effects on the earnings management are studied include investor prediction from the future earnings, firm performance, firm size and ownership structure. The results indicate that the two former variables were positively related with the earnings management and the two latter variables were not related with the earnings management. The significance level for all of the hypotheses was five percent.