The Impact of Commercial Press Information on Accrual-Based Earning Management

 in financial markets, information can be reported in the form of signs, symbols and news from inside or outside the company and made available to shareholders and cause a reaction in stock prices. The commercial press, as part of the link between shareholders and companies, can play an important role both as disseminators of corporate information and as generators of information through the production of new information for capital market participants. In order to investigate the effect of commercial press information on earnings management based on accruals, the data of 147 manufacturing companies listed on the Tehran Stock Exchange and OTC during the years 1390 to 1398 are examined and tested through combined data. The results show that there is no relationship between the coverage of capital increase by the commercial press with the management of accruals earnings and there is a positive and significant relationship between the coverage of earnings announcements by the commercial press with the management of accruals based on accruals. Also, there is a positive and significant relationship between the role of commercial press publishing in raising capital with earnings management of accruals and there is no relationship between the publishing role of commercial press in announcing earnings and accrual-based earnings management. In addition, there is a positive and significant relationship and a negative and significant relationship between the creative role of the commercial press in raising capital and announcing earnings with accrual-based earnings management.