Given that managers' personality and behavioral characteristics affect the quality of financial information, it is expected to affect the auditors' unusual remuneration. This study investigates the effect of managers' personality traits on the auditor's unusual remuneration. The research sample by systematic elimination method includes 110 companies listed on the Tehran Stock Exchange in the period 1393 to 1397. The research data were obtained from the financial statements of the sample companies and multivariate regression method with combined data was used to test the hypotheses. The results show that overconfidence has a negative relationship with the auditor's unusual fee. Overconfident managers try to reduce the scope of their audit to pay less than their usual fee. Findings show that the characteristics of short-sightedness, narcissism and fortification of managers have a positive relationship with the amount of abnormal remuneration. Accordingly, the personality traits of short-sightedness and narcissism and increasing the ownership power of managers in companies increase the likelihood of information manipulation and lead to an increase in audit risk; Therefore, auditors in the face of these conditions can claim additional fees to cover the risk or increase their level of activity and effort, which leads to increased fees and supervision costs.

Identifying the constraining factors of production and yield gap is very important. Therefore; this research was performed to identify the production constraining factors of local rice cultivars. All management practices from nursery preparation to harvesting stages for 100 paddy fields of local rice cultivars were recorded through field studies, in Sari, from 2015-2016. In the CPA, the actual and calculated potential yield were 4495 and 5703 kg/ha, respectively and the gap was 1221 kg/ha. The yield gap caused by number of top-dressing variables was 324 kg/ha, equal to 27% of the total yield gap. The yield gap related to previous year of legumes cultivation was 218 kg ha-1, equal to 18% of the total yield variation. Among the 10 variables entered in the CPA model, the effects of top-dress fertilizer application and its application frequency and foliar application were remarkable, which could compensate a significant part of the yield gap (444 kg/ha, 37% of total) in the farmers’ fields by managing these variables. According to boundary line analysis (BLA) finding, actual yield mean on the basis of optimal limit related to 12 variables under study was 5369 kg/ha, with 881 kg/ha yield gap . Mean relative yield and relative yield gap for 12 variables (transplanting date, seedling age, number of seedlings per hill, planting density, nitrogen and phosphorous per hectare, nitrogen before transplanting, harvesting date, lodging problem, pest problem, diseases problem and weeds problem) were 83.64 and 16.35 kg/ha, respectively. Based on the finding, it can be stated that the model precision is appropriate and can be applied for both estimation of the quantity of yield gap and determining the portion of each restricting yield variables.

Investors and other users can use the company's earnings correctly for investment decisions and forecast cash flows and future earnings when the company's earnings are based on the actual financial performance of the company and not on the management's opinion in using the accounting methods. Accounting standards allow managers to have a wide range of options in selecting different accounting methods to calculate earnings, although managers may not use all of these options to achieve the company's goals. Therefore, the main purpose of this study is to investigate real earnings management on the threshold of sensitive earnings and using the data of 148 companies as a research sample in the period between 1391 to 1398 has been done. The results showed that in companies suspected of earnings management on the verge of zero earnings, abnormal operating cash flows and abnormal discretionary costs are significantly lower than other companies and in companies suspected of earnings management on the verge of zero earnings, costs Abnormal production is significantly higher than other companies. Abnormally operating cash flows and abnormal discretionary expenses are significantly lower in companies suspected of earnings management on the expected earnings threshold.

The main aim of this study is modeling and determining hierarchy of the criteria of real earning management on the prediction of the bankruptcy of the companies listed in Tehran Stock Exchange. The required data was collected from financial statements of 81 companies, during 1386-1396. In this study real earnings management model developed by Dechow et al. (1998) similar to those in Roychowdhury (2006), and the risk of a bankruptcy Altman's criteria (1983) were used. The analysis was attempted via multivariate regression of pooled data algorithm. The results showed the relationship among the flow of abnormal operating cash costs, discretionary abnormal production costs, discretionary abnormal costs and probability of bankruptcy occurrence had positive significant, negative significant and non-significant effect, respectively. In addition, increasing (decreasing) of flow of abnormal operating cash costs resulted in increasing (decreasing) probability of the bankruptcy occurrence. Increasing (decreasing) of discretionary abnormal production costs led to decreasing (increasing) probability of the bankruptcy occurrence.

The aim of this study is to investigate the impact of board of directors’ financial literacy on real earnings management. The sample consists of 150 firms listed in Tehran Stock Exchange during a period from 2010 to 2016. Data is analyzed using panel data method and Eviews. This research uses real earnings management criteria including abnormal operational cash flows, abnormal discretionary costs and abnormal production costs. The financial literacy of the board members are measured using the educational degree. The results show that there is a positive and significant relation between financial literacy of the board members and the abnormal production costs as well as the abnormal discretionary costs. However, there is a negative and significant relation between the abnormal cash flows and financial literacy of the board members.

Single-product oligopolies, without product differentiation, are examined under the assumption that any increase in production levels has additional cost to the firms. Therefore, the best response of each firm depends on the current output of the rest of the industry and on the previous output of the firm. Two dynamic models are introduced. In the first case, the firms form adaptive expectations on the output of the rest of the industry and select the best response output levels and, in the second case, it is assumed that they adjust their output levels adaptively. Conditions are derived in both cases for the asymptotic stability of the equilibrium.

The concept of overvaluation is the market price of share higher than its intrinsic value. Financial and accounting literature indicates that the managers of overvalued firms use the real earnings management to maintain this position. The aim of this study is to investigate the effect of over-valuation stock prices on real earnings managemen. Target sample consists of 80 companies during 1383-1391. Following Badertscher (2011), proxies of real earnings management are including of abnormal operating cash flows, abnormal production costs and abnormal discretionary expenses. Also, the ratio of the market price to intrinsic value is considered as a proxy of stock over-valuation, Residual income model was used to measure the intrinsic value, Panel data method was applied to examine the effect of over-valuation on real earnings management. Results indicate that the over-valuation has significant effect on abnormal operating cash flows, abnormal discretionary expenses and abnormal production costs as the proxies of real earnings management. In other words, these results can be deduced that firms with higher value of shares are expected tendency to sustain high performance and earnings management.

This study is aimed to investigate the effect of different levels of financial leverage on real earnings management. In this study 125 firms in 2 different groups of high financial leverage and low financial leverage have been studied during 2004-2013. The real earnings management criteria include Abnormal operating cash flow, abnormal production costs and abnormal discretionary expenses. To investigate the effect of financial leverage on the real earnings management criteria, multivariate regression analysis using the panel data has been applied. The results show that in firms with high levels of financial leverage, the financial leverage has significant negative effect on each real earnings management criteria and also on sum of the real earnings management criteria. On the other hand, in firms with low levels of financial leverage, except when the real earnings management criteria is abnormal operating cash flow, financial leverage has significant negative effect on each real earnings management criteria and also on sum of the real earnings management criteria.

The aim of this study is investigation into the effect of financial statements comparability on real earnings management in the listed companies on Tehran Stock Exchange. Required data were collected from the financial statements of 80 firms during 1390-1394. To examine the hypotheses, we used multivariate regression with pooled data. Comparability of financial statements is calculated based on Di Franco et al. (2011). Real earnings management is calculated based on developed model by De chow et al (1998) and Chowdhury (2006). The results revealed that there is positive and significant relationship between financial statements comparability and real earnings management criteria (unusual operating cash flow, abnormal production costs and optional extraordinary costs). In other words, with increasing the comparability of financial statements, managers' tendency to real earnings management would be increased to present a desirable of their current performance by manipulating real activities such as overproduction and abnormal increase in sales volume.