Ahmad Reza Ghorbani - Department of Accounting, Esfehan Branch , Islamic Azad University , Esfehan, Iran
Mohammad Reza Abdoli - Department of Accounting, Shahrood Branch , Islamic Azad University , Shahrood, Iran

The present research discusses earnings management of managers using restatement of assets and liabilities to know whether managers are able to gain using restatement of assets and liabilities. To do so, we selected 136 companies listed in Tehran Stock Exchange through systematic elimination and studied them using statistical methods such as regression. The results showed that restatement of assets and liabilities accounted for earnings management upto 95 percent, and managers gain through restatement of assets and liabilities.

restatement of financial numbers - earnings management- Financial Leverage