Investigating the ownership of speculative employees and financial leverage in the profit management of companies accepted on the stock exchange

The purpose of the present study was to investigate the ownership of employees, profitability and financial leverage in managing the profits of companies accepted on the stock exchange. The present study is applied in terms of purpose and correlation method. Research is in the form of inductive deductive arguments. Required data through the study of financial statements, mobile notes and financial reports of companies studied, information software, electronic and internet archives are collected and calculated in the extensive Excel scene to ultimately use soft information using soft Analyze the EViews software. The statistical population includes companies accepted on the Tehran Stock Exchange, within the period between the ages of 1 and 2, the systematic removal method is 60 companies. The results showed that there was a significant relationship between financial leverage and profit management. There is also a significant relationship between profitability and profit management. There is no negative and significant relationship between employee stock ownership and profit management