عنوان مقاله [English]
نویسندگان [English]چکیده [English]
One of the most important characteristics of corporation is distinction between ownership and management. On this basis, manager exclusively available to access to apart of information and he/she is responsible to preparing and transferring financial information. Because of such authority and other characteristics such as characteristic of accounting , because of accruals (difference between cash basis income and accrual basis income) and incentives such as bonus incentive , income smoothing, desert of regulation, manager available and willing to manipulate information (income management), specially financial information, in direct of his/her benefit and in contrast with benefit of other groups. This object, in this research and in form of four hypotheses, in connection of management bonus, prediction of bonus and income, income smoothing and monitoring of regulation of pricing is tested. These hypotheses are analyzed by regression analyzing and Wilcoxon test. On basis of research result and considering of limit in available to financial information of some statistic popular corporations, managers are willing to manage the income in periods that corporation has loss or income, in order to increase the bonus; and in profitability periods, in order to smooth the income.