Testing the effectiveness of psychological indicators with a perceptual bias approach on a variety of earning management

In the present study, the relationship between perceptual errors and earnings management motivations among managers in the fields of investment, accounting, auditing using the opinions of ten experts and 260 questionnaires from the mentioned sectors, the proposed model was tested, which led to determining and evaluating the optimal model. To be placed. This study evaluated and ranked the different dimensions of perceptual error factors affecting different types of earnings management. The results indicate the impact of 65 perceptual errors on the role of types of earnings management in identifying the optimal model and the significance of the relationship between perceptual errors and all types of earnings management. Efficient and opportunistic was determined as the optimal model that the direct channel of perceptual error affects the management of real and accrued earnings and effective profit management and opportunistic management.