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.