survey of impact of liquidity ratio on real earnings management (case study: listed companies in Tehran Stock Exchange)

Liquidity and earning are the most important financial variable in listed companies in Tehran Stock Exchange. Purpose of this research is survey and study of relationship between liquidity ratio on real earnings management in listed companies in Tehran Stock Exchange. The research from the viewpoint of purpose is practical and from the viewpoint of execution method is descriptive-correlation. For this research 2 hypotheses is compiled. To conduct this research, we use regression models via Eviews 6 and SPSS 18 statistical software. This subject surveyed in Tehran Stock Exchange listed companies 134 since 2015-2019. Finding show that there are significant relationship between current ratio and liquid ratio with real earnings management.