Role Earnings management and income smoothing in political behavior management

The border between academic interest due to the complexity and time taken and the various sciences academic merged or complementary .hsabdary been in the past century,
descriptive, analytical knowledge that the financial effects of transactions and events. In today's world of economic entities is to describe and analyze traces of human behavior
Sample preparation and presentation of financial fixed this behavior, political behavior of its managers .ryshh conflict of interest between managers and users outside the
organization of financial information is derived from agency theory. .tsmymat Taken by the managers do not comply with the demands and wishes of shareholders. Each party to the wise act to perform actions that are beneficial to its own benefit, without necessarily take into account the interests of other parties. Political behavior where managers are faced with financial problems, mainly reflected, accounting and earnings management problem is that a virtual affair, but political power and political behavior is a reality. It can be expected behaviors reflected by the political directors of the financial information reported.