TY - JOUR ID - 88419 TI - Governments’ Economic Performance and Earnings Management Methods: Evidence from Tehran Stock Exchange JO - Iranian Journal of Finance JA - IJF LA - en SN - 2676-6337 AU - Ghonji Feshki, Alireza AU - Khanmohammadi, Mohammad Hamed AU - Yazdani, Shohreh AD - Ph.D. Student in Accounting, Faculty of Management and Accounting, Islamic Azad University Branch of Damavand, Damavand, Iran AD - Assistant Professor ., Faculty of Management and Accounting, Islamic Azad University Branch of Damavand, Damavand Corresponding Author. Iran AD - Assistant Professor, Faculty of Management and Accounting, Islamic Azad University Branch of Damavand, Damavand, Iran. Y1 - 1999 PY - 1999 VL - 2 IS - 2 SP - 103 EP - 129 KW - Earnings Management KW - Economic indicators KW - Political Connections KW - Inflation DO - 10.22034/ijf.2018.88419 N2 - Governments always affect the economic environment as legislators in the field of business. The economic conditions governing the market and business require different conditions and contexts for decision making and corporate execution practices. Companies and managers administering them under environmental conditions, achieve their goals by employing various earnings management methods. Hence, the present study examines the effect of governments’ economic performance on the earnings management methods used in listed companies of Tehran Stock Exchange (2004-2016) for a sample of 16 industries and 271 companies. To test the hypotheses, multivariate regression model was used. The results showed that during the research period, companies managed earnings, and while more than 70% of companies used the accrual earnings management method, there was a relationship between annual economic indicators and real earnings management, and the change in general level of prices and the political connections of states have affected the relationship. Also, the accruals-based earnings management method occurred independent of annual economic indicators and there is a significant relationship between governments changes and earnings management methods. UR - https://www.ijfifsa.ir/article_88419.html L1 - https://www.ijfifsa.ir/article_88419_8094aeec1bd290636038b8ddb52a76cf.pdf ER -