M.A. Thesis:

Mangers Excessive invesment, Change Director and Earnings management with discretionary accruals

Due to the role of corporate governance regulatory mechanisms in reduce profit management and consequently manager ability and doing appropriate investments the main aim of this study investigate the role over investment and Corporate governance and their mutual impact on earning management of comprise listed in the stock exchange Tehran. and the period of the years between 1390 to 1394 were in the study variable earnings management as the dependent variable. of the between companies is ted Tehran stock exchange by screening 124 companies were selected as sample .In this study for data analysis and by hypothesis testing is used Eviews8. before of hypothesis test ,unit root test and correlation matrix .F limer test result showed that the models on base panel data method in third model that showed mutual effect over investment and Corporate governance. According to test the hypothesis at 5% level results show that between over investment and management there is no significant relationship . Also In the second model between the components of corporate governance and profit management there is no significant relationship .In the third model, that the mutual effect of between over investment and corporate governance component shows, The results showed the that there is Insignificantly negative impact These two .variables on profit management .

Keywords: mutual effect, ,Earnings management, investment too, corporate governance