Mehdi KhosroKhah - Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Hojatollah Salari - Assistance Professor of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Ali Amiri - Assistance Professor of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

In this research, the relationship between transactions with affiliated entities and profit management oflisted companies in Tehran Stock Exchange was investigated. The research method was descriptive andcorrelational. The research sample was 87 companies that were selected in a systematic and purposivemethod. The required data were collected from the MABNA software and analyzed using Eviewseconometric software. The results of this research showed that deals with affiliated entities account for55.2 percent of profit management. Therefore, companies that transactions with affiliated entities managetheir earnings.

Transactions with affiliated entities, profit management, operating cash flows