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Title

POLITICAL ECONOMY PERSPECTIVE AND EARNINGS MANAGEMENT

Pages

 Start Page 31 | End Page 43

Abstract

 In POLITICAL ECONOMY perspective, majority stockholders and firm mangers are connect to political powers, could effect on firm financial performance. This issue will potentially be affected on accounting information quality by the earnings management. This paper study effect of political management on the earnings management in the listed firms of Tehran stock exchange (TSE) during a nine-year period from 2001 to 2009. In this study, research method is correlation and it use multiple regression.Research results show that there is a significant and positive relation between political management and the earnings management in the study sample. Also, variables such as auditor switching, audit type, profitability index and debt ratio have a significant relation with earnings management. But, management change, sale growth and firm size have no significant relation with earnings management.

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