Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Profit management and investment behavior of companies with return on equity

Document Type : Original Article

Author
Senior student of Payame Noor University of Mashhad
Abstract
The present study examines the profit management and investment behavior of companies with the return on equity in companies listed on the Tehran Stock Exchange. This research is based on the data of 148 companies listed on the Tehran Stock Exchange during the years 2019to 2020. Two multivariate regression models have been used for this purpose. The results showed that there is a significant direct relationship between earnings management and return on equity. And there is a significant inverse relationship between corporate investment behavior and return on equity.
Keywords