چکیده (انگلیسی):

The present study aims to investigate the relationship between intellectual capital, its development and
earnings management in listed companies on Tehran Stock Exchange. Target population of this research is consisting
of all listed companies on Tehran Stock Exchange. Research sampling was conducted based on simple random
sampling, and 121 companies were chosen over a period extending from 2006 to 2012. Using the modified Jones
model, discretionary accruals were applied as the criterion for determining earnings management, and research
hypotheses were tested applying regression model. They were assessed utilizing synthetic data and regression
analysis. The achieved findings indicated that earnings management and intellectual capital are significantly related
to each other, but there is no significant relationship between intellectual capital and intellectual capital development.