M.A. Thesis:

Disclosure Quality٫Financial Performance And Earnigs Management

timely and full disclosure, by recognizing losses and economic benefits, opportunities to reduce the accrual_based earnings. management success and to increase the actual management profit.this study seeks to effect financial performance on disclosure quality and earnings management of listed companies in Tehran stock exchange, the measured and tested.the study sample, companies listed in the Tehran stock exchange during the period was 2008 to 2015.the sample consisted of 142 company that through regression analysis to examine the relationship between independent and dependent variables the study examined.results collected,from statistical analysis shows that the quality of disclosure and financial performance and significant negative effect on the companies listed in the Tehran stock exchange's earnings managemen.

Keywords: Disclosure quality, financial performance, earnings management