Profit Management in Companies Based on Related Party Transactions

In this research, the relationship between transactions with affiliated entities and profit management oflisted companies in Tehran Stock Exchange was investigated. The research method was descriptive andcorrelational. The research sample was 87 companies that were selected in a systematic and purposivemethod. The required data were collected from the MABNA software and analyzed using Eviewseconometric software. The results of this research showed that deals with affiliated entities account for55.2 percent of profit management. Therefore, companies that transactions with affiliated entities managetheir earnings.

کلیدواژه ها:

Transactions with affiliated entities ، profit management ، operating cash flows