The Investigate Effect the Earning Management on Context of Disclosure and True Finance Performance

This paper investigate the impact of earnings management on the disclosure content and actual financial performance of companies listed on the Tehran Stock Exchange. This study is possible using listed companies that are exposed to disclosure, earnings management using both accrual and real items methods. Here, accrual earnings management is tested using the Jones-Jones model. Examining the data of 139 selected companies during the period 2011 to 2015, the multivariate regression method with composite data indicates that the quality has a significant relationship between the quality of disclosure and return on assets, but there is no clear relationship between the quality of disclosure and return on equity. The first hypothesis of the research is not confirmed. The results of the second hypothesis also showed that there is a significant relationship between the interactive variable of the non-executive board and the quality of disclosure and company performance, which was a positive relationship, so the second hypothesis of this study was confirmed.