摘要：This paper examines a relation between real earnings management and accounting earnings management to smooth earnings in Iran. In this paper, we use abnormal production-operating costs as proxy variable of real earnings management and discretional accruals as proxy variable of accounting earnings management. The data of the research is taken from Tehran Stock Exchange over the sample period 2000-2010. Descriptive statistics, correlation and regression models are used to perform the data analysis. To examine income smoothing activities and relation between real and accounting earnings management, we use proxy variables of real and accounting earnings management estimated by Dechow, Kothari, and Watts (1998), Roychowdhury (2006) and Jones (1991) model. As a result, we find evidences that relation between real and accounting earnings management is sequential and managers use complementarily the two earnings management to smooth income.
关键词：real earnings management; accounting earnings management; income smoothing
