Manipulate real activities and accounting performance thereafter on the Tehran stock exchange companies

Today, information is an important tool in economic decision-making and without doubt, the quality of decisions depends on the accuracy of the information. Financial statements, especially investors in the most important source of external parties access to information is required. There is evidence of the fact that their managers to achieve profit entity, acting in their real earnings management. As well as any commercial units according to the type of their activity in the sphere of action that results in different ways their performance evaluation and assessment and measurement. This study examines the effect of manipulating the real activities and accounting function after it has paid. The sample used in this study consisted of 109 companies listed on Tehran Stock Exchange in the period to 1392 is 1388 years. The dependent variable of this study, return on assets is adjusted. Independent variables examined their effect on the adjusted return on assets, including the activities actually manipulate and are manipulated plus actual activities. The collected data as Excel file was in the database. The hypothesis testing, multivariate regression models based on data fusion techniques using econometric software Eviews is done.