The Effect of real earnings management on the information content of earnings with emphasis on information of assymentry in Tehran Stok Exchange(TSE)

Earnings management is a degree of flexibility and theoretical actions that managers have in their financial reporting. Managers may use this power to manage the profit opportunities or transfer confidential information about the company's future performance. The purpose of this research is to examine the effect of effective earnings management on earnings information information, with emphasis on information asymmetry in listed companies. Tehran is In this regard, 103 companies accepted in Tehran Stock Exchange for the period of fiscal year 1393-1388 were used. The companies surveyed belong to the stock company. In this study, to measure real estate management based on Chudry's (2006) research, three models (1) estimate the normal level of optional costs (focusing on administrative, general, and sales costs), (2) the normal level estimation model Production costs; and (3) the standard estimation model for operating cash flows. To test the hypotheses of the research, a multivariate regression model has been used. The results of the research show that the information content of the profits on the real profit management in general has a negative and significant effect, that is, with the increase in real profit management, the information content of the profit decreases. Also, information asymmetry has a significant effect on the information content of profit, but genuine profit management does not have any effect on information content information asymmetry.