In this research, the relationship between earnings management and its changes and forecasting future earnings has been investigated. In terms of purpose, this research is an applied research and in terms of methodology, it is a type of post-event correlational research. In this research, 74 companies have been selected as a sample from companies listed on the Tehran Stock Exchange for a period of three years. The required research data are extracted from financial statements. Regression method was used to conduct the research. The results show that there is a significant relationship between the hypotheses: 1- Earnings management and earnings changes 2- Future period earnings and earnings changes 3- Future year earnings and discretionary accruals 4- Non-disclosure earnings and accruals in companies listed on the Tehran Stock Exchange.
The required research data are extracted from financial statements. Regression method was used to conduct the research. The results show that there is a significant relationship between the hypotheses: 1- Earnings management and earnings changes 2- Future period earnings and earnings changes 3- Future year earnings and discretionary accruals 4- Non-disclosure earnings and accruals in companies listed on the Tehran Stock Exchange