In this study we examine the relation between auditors, auditor's reports and earnings management (EM). EM is measured by DISCRETIONARY ACCRUAL (DA). In the case of auditors, type of auditor institutions, type of auditor's opinion in audit reports and the number of qualification paragraphs in audit reports are measured on DA. To examine DA, the modified Jones model is used. Type of audit institutions is divided to Audit Organization and other, and type of auditor's opinion is divided to qualified opinion and clean opinion. In this research we use the multivariate regression. To test the research hypothesis, we employ pooled and cross-sectional data of 71 companies listed in TSE in 2002- 2005. Results of the study showed that only type of audit institutions is related to DA.

Managers accomplish earning management through real earning MANIPULATION and ACCRUAL earning MANIPULATION. Accomplishment of both options of earnings management has relative restrictions and relative costs. The problem is whether earning management choices accomplish simultaneously or one option accomplished before another. Therefore, the aim objective of this paper is to determine the substitutive relation between earning management choices (i.e. real earning management and ACCRUAL management). For hypothesis test in this study, data for 117 listed companies on Tehran Stock Exchange for period of 1380–1388 is used. To test research hypotheses, Hausman test and multiple regression model approach is applied. The results of this research indicate a substitutive relation between ACCRUAL earning management and real earning management. Also the results indicate that managers determine real earning management before ACCRUAL earning management.

In this research, the effects of DISCRETIONARY and non- DISCRETIONARY ACCRUAL items (the differences between accounting income and operating cash flows) on anticipating future operating cash flows has been studied. The aim of this research is to determine whether DISCRETIONARY and non-DISCRETIONARY ACCRUAL items have any significant role in future operating cash flows anticipation. Thus, 69 companies during 1380 to 1388 been investigated.Chosen approach to test hypotheses has been set periodically. The method of mean comparison of independent statistical samples has been used in this research. DISCRETIONARY and non- DISCRETIONARY ACCRUAL items were separated.The results show that the variables of DISCRETIONARY and non-DISCRETIONARY ACCRUAL items have not any ability in anticipating future cash flows.

Multi-factor patterns used to predict stock returns are static patterns, and dynamic changes over time are influenced by hidden factors such as government economic policies, crises, and the like that lead to a breakdown in returns. Stock and changes are not like a price bubble or a sharp drop in price. Using the Fama-McButt regression in a dynamic estimation of the factors influencing factors, and in particular the distinction between the effects of hidden and overt factors affecting the company's future performance, a more accurate estimate can be made in the turbulent conditions of Iran's economy. A random sample of Tehran Stock Exchange companies during the monthly periods in a 10-year period ending on 2019, have been tested. The results showed that, based on the Gibbons test (1987), only a pattern based on the Q pattern can be able to explain anomalies in stock returns. Also, the Q-factor model is able to explain the anomaly of optional commitment items, research and development and return (PTH) costs.

This study classifies institutional investors into transient and long-term based on their investment horizons to find evidence on the relationship between institutional investors’ type and effective earnings management practice by using performance-matched DISCRETIONARY ACCRUAL measure (Kothari et al., 2005). The regression results on the association between institutional investors’ type and performance-matched DISCRETIONARY ACCRUALs show that long-term institutional investors limit earnings management behaviors among firms that managed earnings effectively via DISCRETIONARY ACCRUALs (PMDA+), while short-term institutional investors are negatively associated with performance-matched DISCRETIONARY ACCRUALs among firms that did not manage earnings by using DISCRETIONARY ACCRUALs (PMDA-).

Today, information is a key role in economic decision-making and no doubt the quality of such information is based on accuracy in the preparation of it. Among the profit of one of the most important information that will be announced by the companies. The present study was to investigate the relationship between Real Activities MANIPULATION with ACCRUAL-Based Earnings Management using Recursive Equation Systems approach in the Tehran Stock Exchange (TSE). Accordingly, a sample 79 companies selected for the 6-year period 2009 to 2014 (474 firm-year observations). It should be noted that information was collected in 2008 and 2015 to collect some research data. The results are expressing the inverse relationship between real activities MANIPULATION with ACCRUAL-base earnings management. This means that managers increase (decrease) the extent of ACCRUAL-based earnings management when real activities MANIPULATION turns out to be unexpectedly low (high). The result of this study is consistent with research by Zhang (2012) and Jie and et. al (2017).

This study examines choices of accounting ACCRUALs (Manipulating in earnings) using a sample of Iranian companies, which operate in a rather different environment from other countries. The"results illustrate that on the average there has not been a positive relation between debt to equity ratio and income MANIPULATION. In addition, the relationship between the number of employees and political or economic pressure had also been investigated. The" results suggested that in comparison with small companies, large companies with more employees could be subject to more political pressure. However, the negative relationship between the number of employees might be attributable to firm attempts to understate their income (economic rather than political motivation). Furthermore, bonus variable and ownership variable have notbeen related significantly in Iranian companies.

DISCRETIONARY ACCRUALs models, which have been mostly used to measure magnitude of earnings management done by managers, might have overstated income MANIPULATION and resulted in an increase in error type alpha in empirical studies. Emphasizing on detecting revenue management instead of earnings management, this study employs a model which provides an unbiased estimation of DISCRETIONARY revenues, as an alternative proxy for earnings management. The findings, which are obtained by regression of a panel data sample including 860 firm-year observations, documents that (1) the stock market prices the information contained in DISCRETIONARY revenues and (2) stock prices negatively response to the DISCRETIONARY revenues. The findings suggest that the DISCRETIONARY revenues have incremental information content, and consistent with opportunistic earnings management explanation manager’s engagement in income MANIPULATION is not a wealth-maximizing approach which may benefit shareholders. Furthermore, the results of a comparison of two non-nested models, revenue and ACCRUAL model, using AIC and Cox’s Z test shows that the alternative proxy, DISCRETIONARY revenues, gives a more realistic and powerful prediction of firm value.