Relationship between Real Earnings Management and Accruals Earnings Management with the Transparency of Accounting Information in Listed Firms in Tehran Stock Exchange

Transparency is the core of financial reporting and the transparency of financial reporting is to provide an understanding of the economic facts of business units through financial reports. On the other hand, earnings management is an unrealistic report of a business's economic performance that is aimed at misleading somestakeholders or affecting contractual outcomes. Therefore, in the current research, the relationship between real earning management and Accrual Earnings Management with the transparency of accounting information has been studied. The sample includes 112 Firms from listed Firms in Tehran Stock Exchange, which weresurveyed during 2010-2017. To measure real earning management used from model of Roychowdhury (2006) and for measuring the Accrual Earnings Management used from the modified Jones model and to measure the transparency of accounting information used from model of Bart et al.(2009). The results showed that there is meaningful relationship between real earning management and the transparency ofaccounting information, which means that the use of discretion regarding operational, investment and financing decisions, which are important indicators of real earning management, can affect the transparency of financial information.Too results showed that there was no significant relationship between Accrual EarningsManagement and transparency of accounting information.