Review the Interaction Between Transactions with Affiliated Entities and Income Management in Companies Admitted To Tehran Stock Exchange

Abstract

The purpose of this research is to identify the interaction between transactions with affiliated entities and income management in companies admitted to the Tehran Stock Exchange. The research method is based on the purpose of the application and based on descriptive information collection and correlation analysis. The statistical population of 476 companies was selected from 114 companies by systematic elimination sampling. In this study, the Kolmogorov-Smirnov test was used to normalize the data. Also, to test the hypotheses, the F lemmer test was used to select the combined data model against the combined data model and the Hausman test was used to select the constant effect pattern against the random effects pattern. In the present study, all relationships were confirmed based on the test results using the model and research model estimates. In other words, there is a significant relationship between transactions with affiliated entities and income management in the companies admitted to Tehran Stock Exchange and their correlation is 0.583. Also, there is a significant and positive correlation between transactions with affiliated entities with incomes accruals management and its correlation coefficient is equal to 546/0, and transactions with persons affiliated with real income management have a positive and significant correlation with their correlation coefficient of 0.493 is. Also, according to the research results, the control variables of firm size and financial leverage have a positive and significant relationship with income management.

Keywords: Transactions with Affiliated Persons, Income Management, Accruals Management, Real Income Management, Accepted Companies in Tehran Stock Exchange