An overview of creativity and innovation and customer relationship management in organizations

The purpose of this study is to investigate the effect of earnings management on the relationship between permanent differences in book tax and future changes in earnings of companies listed on the Tehran Stock Exchange. The statistical population of the present study is the companies listed on the Tehran Stock Exchange. After removing the restrictions, 106 companies were selected as a statistical sample. The financial period of the present study is between 1394 and 1398. Ivy software and panel regression method were used to test the hypotheses. The results of the study show that there is a significant positive relationship between permanent differences in book tax and future changes in pre-tax profit. And earnings management adjusts the relationship between permanent differences in book tax and future changes in pre-tax earnings.