Investigating the relationship between profit management and the composition of the board of directors with profit continuity in companies listed on the Tehran Stock Exchange

The composition of the board of directors as a control tool in the company determines the power of the board of directors; hence, together with the director of the board of directors, it is an important factor in explaining the contribution to performing the tasks and contributes to the performance of the company. In various situations, there are enticing economic incentives, such as receiving points, for managers to engage in earnings management. Because the company's value and the wealth of its managers and owners are inseparably linked to the reported profits. Has this been addressed? Is there an ongoing investigation between the Board of Directors of Real Profit Management and Profit Management? For this purpose, we examined the financial information of 131 companies from the companies admitted to the Tehran Stock Exchange during the period from 2015 to 2019. It showed that profit management has a negative and significant effect, and real profit management and the size of the board of directors have positive and significant results with profit continuity.