The aim of this study is to evaluate the relationship between ownership
structure and earnings management in firms listed in Tehran Stock Exchange during the
financial period 2010- 2013, which to collect Theoretical Foundations of study, Library
and to gather statistical data, the audited financial statements and notes attached, was
used, and for data analysis, a multivariate regression analysis and Pearson's correlation
test was used. The results of this study show that, between ownership structure and
earnings management of listed companies in Tehran Stock Exchange, there is a
significant correlation.
