nvestigating information asymmetry and company size in profit management of companies listed on the stock exchange

Financial information forms the basis of valuation in the stock exchange. In the present study, the information asymmetry and the size of the company in managing the profits of companies listed on the stock exchange were investigated.

The present study is applied in terms of purpose and correlation in terms of method. Doing research is in the form of deductive-inductive reasoning. The required data were collected through the study of financial statements, accompanying notes and financial reports of the studied companies, information software, electronic and internet archives, and were organized and calculated in the extensive Excel scene to finally obtain the information obtained using software. Eviews software to be analyzed. The statistical population includes companies listed on the Tehran Stock Exchange, in the period between 1390 and 1392. The sample of studies by systematic elimination method according to the above restrictions is 60 companies.

The results showed that there is a significant relationship between information asymmetry and earnings management. There is also a significant relationship between firm size and profit management.