Modeling how real profit and accrual management affects price manipulation in different business cycles

The use of traditional variables and patterns in explaining the factors affecting the management of real and accrued earnings has faced many challenges in the literature. This article tries to fill this gap by considering different variables in the context of traditional and new theories and by using Bayesian econometrics and panel data related to 131 listed companies during the period 1380-1388. First, the determinants of real and accrued earnings management are explained theoretically, then using the "Bayesian model averaging" method; The profit management model is estimated and after calculating the variables, its effect on price manipulation is determined. Based on the results, both real profit management and accrual management have a significant effect on price manipulation in both high and low price manipulation business cycles. It has an asset index.
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