ACCOUNTING CONSERVATISM IMPACT ON REAL EARNINGS MANAGEMENT

Abstract

Scope of this study, is evaluating the effect of accounting conservatism on earnings management at accepted companies in Tehran Stock Exchange. And also, Time scope of the study is period from early of2006untiltheendof 2011. The sampling methods is used purposive sampling(systematic elimination method).To gathering data, we use Library method and Method of mining documents. And In order to analyze the data resulted from collected questionnaires deductive and descriptive statistical methods are used. So we can use Multi Regression test the hypothesis of the research. Findings show that conditional accounting conservatism have negative impact on real earnings management and statistically is non-significant and unconditional accounting conservatism have positive impact on real earnings management and statistically is significant. Also, Company size, Book-to Market Value have positive impact on real earnings management and Rate of return on assets have negative impact on real earnings management at accepted companies in Tehran Stock Exchange.