Investigating the Effects of Surplus Free Cash Flow on Earnings Management in Corporations of Accepted in Tehran Stock Exchange

Abstract

The purpose of this study is investigating the Effects of Surplus Free Cash Flow on Earnings Management in Corporations of Accepted in Tehran Stock Exchange .This study in terms of purpose is applied research. Regarding the method of inference, this research is descriptive – analysis and regarding the affection between variables, it is correlational Research. In this study, to find specific relationships between variables and population, regression analysis tests of panel data, T and F significance test is used and according to the hypothesis, multivariate regression, model and fitness model with the assumptions of the classical regression was performed. Information of 147 companies listed on Tehran Stock Exchange over the period 2008 -2014 was used. The results suggest that surplus free cash flow has a positive effect on earnings management of corporate