Zohreh Fahimi - Islamic Azad University South Tehran
Mohammad Reza Asgari - Islamic Azad University Central Tehran Branch

Smoothing, is one of the most important topics in earnings management. Managers can use their knowledge of the business activities to improve the effectiveness of financial faces as a tool for conveying information to investors and potential use. The aim of this study was to evaluate the effect of optimism on earnings smoothing managers in companies listed on the Stock Exchange in Tehran. To test the hypothesis, the following models are used. To test the significance of the regression F-statistic for significance test of regression coefficient t-statistic Grdyd.hmchnyn significant correlation coefficient (R) regression models were tested by t test. It should be noted that in all statistical procedures, in order to ensure that the root causes of the correlation between observations in the regression model statistic and far between Watson was used. Hypotheses based on research conducted by Bouwman has been developed. Research hypotheses were tested using models. The results of this analysis showed that the relationship between optimism is discretionary managers. The managers' optimism was not significantly correlated with income smoothing.

Smothing, management optimism, accruals, Earnings management and Tehran Stock Exchange