Earnings Management With Restatement income Statement ; TSE Corporation

The present research discusses earnings management of managers using restatement of income numbers to know whether managers are able to gain using restatement of income numbers. To do so, we selected 136 companies entitled in Tehran Stock Exchange through systematic elimination. We studied those using statistical methods such as regression. The results showed that restatement of income numbers accountedfor earnings management up to 59 percent and managers gain through restatement of income numbers.