Investigating the relationship between the characteristics of the senior management team and accrued earnings management in Tehran Stock Exchange

The characteristics of the board as a control tool in the company determine the power of the board, so the characteristics of the board is an important factor in explaining the ability of members to perform tasks and contribute to the performance of the company. The board plays an important role in earnings management and can reduce manipulation and earnings management. In this study, the relationship between the characteristics of the board of directors and earnings management was investigated. The statistical population of this study includes all companies listed on the Tehran Stock Exchange during the period 1393 to 1397. The present research is descriptive-correlational in nature and method and the econometric method of panel data is used to estimate the research models. The results showed that the level of education of the board of directors is not related to earnings management on an accrual basis, but the financial expertise and work experience of most board members can increase earnings management based on accruals.