Abstract:
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.
Machine summary:
"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.
Therefore, this research studies the relation between liquidity leverage and real earnings management in Tehran stock exchange.
As in Iran there is few researches on studying the relation between liquidity leverage and real earnings management, so this research is going to investigate liquidity leverage position and its relation and effect on real earnings management in accepted plants into Tehran stock exchange as well as basing on its results present a model to improve mentioned properties so that accepted plants into Tehran stock exchange survive in this turbulent and competitive milieu and prepare itself in advance to face sudden changes.
First secondary hypothesis: there is a meaningful relation between liquidity index and real earnings management of accepted plants in Tehran stock exchange.
Second secondary hypothesis: there is a meaningful relation between cash conversion cycle index and real earnings management of accepted plants into Tehran stock exchange.
Third secondary hypothesis: there is a meaningful relation between net liquidity balance index and real earnings management of accepted plants of Tehran stock exchange.
Suggestions are considered in accordance with research conclusions which indicate the relation between liquidity leverage and real earnings management in accepted plants into Stock exchange.
Relation analysis of Free cash flow and earning management through real activities in accepted plants into Stock exchange, accounting and auditing analysis, Management faculty of Tehran University, circulation 19, No 4, pages 63-78 [3]."