Özet:
The aim of this research was to investigate the gap in real earnings management between private and public companies. The present study is of a correlational type in terms of its practical objective and the relationship between variables. In this research, real company data were examined as panel data (year-company). This was done using a multivariate regression model. To test the overall significance of the fitted regression, the Fisher (f) test was used at the 95 percent level; for the reliability test of the variables, the Levene, Sheskin, and Boys test was used; and to test the lack of correlation between model errors, the Durbin-Watson test was employed. The statistical population included all companies admitted to the Tehran Stock Exchange during the years 1395 to 1403, from which 65 companies were selected using the systematic elimination method. The results obtained from the data analysis showed that disclosure quality is positively related to the REM difference between public and private companies. However, the alignment of book tax with taxable income has no relationship with the REM difference between public and private companies. Additionally, no significant relationship was found between the level of ownership concentration and the creation of differences in REM between public and private companies.
Otomatik Özet:
The characteristic of the separation of management from ownership, as one of the prominent features of state-owned companies, due to granting exclusive power to the manager in preparing and presenting accounting reports (as one of the most important outputs of the economic unit's performance), has raised the issue of conflict of interest among various stakeholders of the economic unit and has deepened the necessity of attention to the supervision and control of managers by all shareholders.
Third, country-level differences in the tax alignment of financial accounting may reduce the real earnings management of private companies to a greater extent than state-owned companies, because private companies are more likely to sacrifice income information in the process of minimizing taxes.
Finally, cross-country levels of ownership concentration can also explain the differences in the real earnings management of state-owned companies (Jiang et al.
In this research, we will seek to answer this question: Will the difference in ownership structure and, more specifically, ownership concentration, cause changes in the level of earnings management between state-owned and private companies?
To this end, empirically and using a regression model, we examine the relationship between ownership concentration and earnings management in a sample of companies listed on the Tehran Stock Exchange.
The necessity of reporting profit as a primary source for investor decision-making is highly reliable, and profit reporting helps the society's economy in various ways, such as providing a basis for tax calculation, a criterion for evaluating company performance success, a criterion for determining the amount of distributable profits, a criterion for managing an economic unit, and other matters (Kordestani and Keshavarz, 1389).
(
, 
, 
)
