The Association Between Book-Tax Difference And Earnings Management

This paper investigates the association between book- tax difference with earnings management of firms listed in Tehran Stock Exchange during the period 2006 to 2013. Earnings management models used in this study consisted of modified Jones model، Kaznyk and Leuz. We stimate correlation، based on panel data. Samples includes 72 companies have been selected for 5 years. The results suggest that book- tax difference have significant relationship with earnings management and different earnings management models don’t have significant difference in explaining this relationship.