The effect of ownership concentration on real earnings management with emphasis on economic recession

The current research investigates the effect of ownership concentration on real profit management with an emphasis on economic recession. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 129 companies were selected as the research sample in the 6-year period between 1395 and 1400. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that ownership concentration has an adverse effect on real profit management. However, economic recession has a direct impact on the relationship between ownership concentration and real profit management.