TY  - JOUR
T1  - The Investigation of the Effect of Commitment Earnings Management on the Future Performance of Accepted Companies in the Tehran Stock Exchange
AU - Karbasdehi, Hamid Rasouli AU - Zoghi, Peyman Alidoust 
JO  - International Business Management
VL  - 10
IS  - 18
SP  - 4237
EP  - 4242
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.4237.4242
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.4237.4242
KW  - Commitment earnings management
KW  -the increasing of capital
KW  -the future performance of company
KW  -Tehran Stock Exchange
KW  -sequential
AB  - This research is the investigation of commitment earnings management in the accepted companies in the Tehran Stock Exchange. This research is applied and the method is descriptive correlation and is also considered as survey researches. The statistical society of research are composed all of the accepted companies in the Tehran Stock Exchange. In this research is used classified and audited financial data of accepted active companies in the Tehran Stock Exchange. The time limits of the research is 7 sequential from 2006-2012. By using the systematic deletion sampling 94 companies were chosen as statistical sample. In this research unusual optional fees is as reagent variable of commitment earnings management. By using the Tehran Stock Exchange databases were collected the website of this organization and software stocks such as Rahavard Novin Software and required data. The data are classified in the Excel Software as the panel and for analysis is used Eviews Software and multiple regression model by Ordinary Least Squares Method (OLS). To investigate the significant regression equation is used F test and for the significant regression coefficients is used t-test. The research results showed that there is not a relation between the future performance and commitment earnings management and unusual optional fees.
ER  -