The study of relationship between intellectual capital and its growth rate with earning management in accepted companies in Tehran Stock Exchange
Since the intellectual capital provide a new and perfect model to observation of organizations real value, therefore, the tendency to evaluation of intangible assets true value of intellectual capital has increased in companies, shareholders (investors) and other stakeholders. This study investigates the relationship between the intellectual capital and its growth rate with earning management in accepted companies in the Tehran Stock Exchange. The statistical society of study includes all Tehran Stock Exchange firms after put of certain conditions sampling was undertaken. Finally, during the period 2006 to 2013, 121 companies selected.The methodology of research is descriptive. Using a modified Jones discretionary accruals calculated as a measure to detect earnings management and then placed in the regression model defined earnings management, Hypotheses were tested. With the use of regression analysis the research hypotheses have been carried out. Also a number of control variables consist of Size and M/B have been used. The results of this study show that there is a significant relationship between intellectual capital and earnings management but there is a significant relationship between intellectual capital growth and earnings management. (c) 2013 Elixir All rights reserved ARTICLE INF O Articl e h istory: Received: 20 November 2013; Received in revised form: 27 November 2013; Accepted: 15 December 2013;