Mahmoud Hematfar - Department of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, iran

In this research the connection between changing the company management with the earnings management, default risk and the ability to predict the earnings is being pursued. For conducting this research an example from 117 companies among the acceptable companies in Tehran Stock Exchange have been chosen by the help of systematic sampling. Data have been collected from the years 1385 to 1389 and the statistical tests have been performed on them. The results taken from the statistical tests have shown that there is a meaningful yet straight connection among the changing of the company management with the default risk and the earnings management, and also there is a straight connection between the changing of the company management with the ability to predict the earnings.

Changing the Company Management, Ability to Predict the Earnings, Default risk