Investigating ofdiscovery power of earnings managementmodels

recent years earning management has attracted much attention in academic researches. A major factor in tests of earnings management is to estimate the discretionaryfactor of manager considered in determining the profits based onmeasurement of discretionary accruals. there are literaturereview on earnings managementindicated different approaches in estimating discretionary accruals. The results of Dechow and etal (1995) show that power of the modified Jones model in detecting earnings management is more than the other models. So،Most of the internal researches of this model are used in tests of earnings management. The purpose of this study is to investigate the discovery power of different models of earnings management and to identify the appropriate model for using in researches. Companies Listed in Tehran Stock Exchange from 1382-1389 in ten different industries make up the study sample. The resultsby examining five major models ofearnings managementshow that the modified model jonesis not efficient in detecting earnings management and model ofDechow، Dichev andMcNichols (2002) has Validity and more accurately in Identify and detecting earnings management.