Examine the impact of privatization on earnings management intransferred companies

These studies aimed to evaluate the effect of privatization on earnings management instate-owned enterprises are transferred. The main hypothesis of this study included fivehypotheses. In this study, the dependent variable is earnings management and to measure it,used the modified Jone's model. This model requires discretionary accruals. Privatizationvariables, return on assets (ROA), stock returns, size and financial leverage are independentvariables. The study is correlational research that based on compilation data analysis and totest research hypotheses, used multivariate linear regression model. The sample consisted of67 companies during the period from 2006 to 2012. To analysis the results obtained inresearch, used Spss software. According to the analysis carried out it is concluded that was asignificant relationship between privatization & earnings management, and the direction ofthis relationship is negative. So, it can be argued that the main hypothesis of this study has asignificant relationship between privatization and earnings management. Other hypothesesproposed in the research, confirmed the relationship between stock returns and size ofcompany with earnings management.

کلیدواژه ها:

Privatization ، earnings management ، discretionary accruals ، financial leverage