Zahra Poorzamani - Ph.D Associate Professor, Central Tehran Branch, Islamic Azad University
Seyedeh Farkhondeh Sadrosadat - Master of Science of Accounting, Central Tehran Branch, Islamic Azad University

In present research, the relation between two variables of information transparency as aninstrument of corporate governance and earning management investigated. This was due to itsimportance to companies that established in security and stock exchange. This is an appliedresearch with a descriptive nature. In respect to implementation, this is a comparativedeductiveresearch because its hypothesizes provided based on exist thesis; then the neededdata gathered, analyzed and finally the related results obtained. Since that, the statisticalsociety of this research should have the uniform features, thus 125 companies among thosethat established in Tehran stock exchange in period of 2002-2013, selected as researchsample. Findings imply that among four hypothesizes of research, only the influence ofobservance the information disclosure regulation on earnings management rejected and theeffect of three others including quality and sufficiency of information disclosure , information related to audit and disclosure the information related to board members’share and reward on earnings management validated. The results show that the regulationnotified by stock exchange and its implementation cannot influence the earnings management.Disclosure the timely information related to audit in companies and information related toboard members’ rewards and shares that considered each year, and also the quality andcomprehensive disclosure of information can affect the earnings management significantly.

information transparency; corporate governance; earnings management; disclosure quality; board reward