Document Type : Original Research


Department of Accounting, Sama Technical and Vocational Training College, Islamic Azad University, Damavand Branch, Damavand, Iran


The current research was aimed to study the relationship between real earnings management and the stock price gap. Hence, 148 listed firms on the Tehran Stock Exchange have been studied from 2014-2018. Collected data through panel data were analyzed using estimated generalized least squares regression. Furthermore, research hypotheses have been tested by statistical methods. Findings proved a positive significant correlation between real earnings management and stock price gap at the confidence level of 95%, that is to say, management of real earnings would lead to an increase in stock price gap.


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