The Relationship between Real Earnings Management and Stock Price Gap

The current research was aimed to study the relationship between real earnings management and the stock price gap. Hence, ۱۴۸ listed firms on the Tehran Stock Exchange have been studied from ۲۰۱۴-۲۰۱۸. Collected data through panel data were analyzed using estimated generalized least squares regression. Furthermore, research hypotheses have been tested by statistical methods. Findings proved a positive significant correlation between real earnings management and stock price gap at the confidence level of ۹۵%, that is to say, management of real earnings would lead to an increase in stock price gap.

کلیدواژه ها:

Stock Price ، Price gap ، Real Earnings Management ، Quality of Accruals