چکیده (انگلیسی):

The present research discusses earnings management of managers using restatement of income
numbers to know whether managers are able to gain using restatement of income numbers. To do so, we selected
136 companies entitled in Tehran Stock Exchange through systematic elimination. We studied those using
statistical methods such as regression. The results showed that restatement of income numbers accounted for
earnings management up to 95 percent and managers gain through restatement of income numbers.