M.A. Thesis:

Cash leverage Cash flow Net cash flow management

The purpose of this study is to investigate the relationship between financial leverage and liquidity on earnings and net operating income management. This research is a quasi-experimental and post-event type in the field of research evidence-based accounting research and is a practical research. The statistical population of this research is all the Tehran Stock Exchange industry groups, and the sample of the companies of the accepted companies It is listed on the exchange between 2009 and 1394. The data needed to conduct this research was generally obtained using the Tadbir Pard software, the Tehran Stock Exchange Information Center, the financial statements of the companies, the reports published by the stock market and the economic newspapers. The final analysis of the data was done with the help of the Ivyuz statistical software. According to the results of the research, there is a relationship between financial leverage and earnings management, there is a relationship between liquidity and earnings management, and there is a relationship between financial leverage and net working capital. There is a relationship between liquidity and net working capital

Keywords: financial leverage, liquidity, profit management, net working capital