摘要：Current research is mainly sought to investigate the relationship between the provisions of disclosing related part transactions and income management in listed companies in Tehran Stock Exchange. Based on the issue of representation and the separation of ownership from control and the existence of conflicts of interest between these two, transactions with related parties can cause loss of shareholder’s wealth and to hide this wealth transiting, manager might try to manage income. Therefore this research will investigate the effect of setting provisions for disclosing related part transactions on profit management of listed companies in Tehran stock exchange. The results show that the number of companies that don’t show transactions with related party coherently and effectively has been decreased after the legal requirements of stock exchange in 2011. Findings have also showed that disclosing transactions with related party doesn’t have significant relationship with reducing profit management through discretionary accruals. The study shows that after issuing the provisions of disclosing transactions with related parties, income management has not decreased through discretionary accruals (DACCs).
关键词：income management; discretionary accruals; related party transactions; the provisions of disclosure
