Investigating the Impact of Social Responsibility Performance and Earnings Persistency on Earnings Manipulation through Accruals Management through the Moderating role of Managerial Ownership of Companies Listed on the Tehran Stock Exchange

This research was conducted with the aim of investigating the effect of social responsibility performance and earnings persistency on earnings manipulation through accruals management through the moderating role of managerial ownership of companies listed on the Tehran Stock Exchange. The statistical population of the research included all the companies admitted to the Tehran Stock Exchange between 1394 and 1400. In order to collect the required information, 141 companies were selected as a sample using a systematic elimination method. Collected data was analyzed using panel data regression and combined regression in Eviews10 software. The results obtained at the confidence level of 95% showed that the performance of social responsibility has a positive and significant effect on the manipulation of earnings by the company's accruals management. Earnings persistency has a positive and significant impact on earnings manipulation through accrual management. Managerial ownership does not have a moderating role in the relationship between social responsibility performance and earnings manipulation through accrual management. Managerial ownership does not have a moderating role in the relationship between earnings persistency and earnings manipulation through accrual management.