Rea Press null Rea Press3009-44613009-4461 Rea Press https://doi.org/10.22105/tqfb.v2i3.70 Research Article Accounting earnings management, Real earnings management, Bankruptcy risk Identifying the Dimensions of Earnings Management on Bankruptcy Risk in Firms Listed on the Tehran Stock ExchangeIdentifying the Dimensions of Earnings Management on Bankruptcy Risk in Firms Listed on the Tehran Stock Exchange Feyz Javadian Seyyed Hamed Department of Statistics, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran. Mehri Mehdi Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran. 08 2025 24 08 2025 2 3 © 2025 Rea Press 2025

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 Identifying the Dimensions of Earnings Management on Bankruptcy Risk in Firms Listed on the Tehran Stock Exchange

Firms need to maintain their value to attract investors. A decline in firm value can erode investor confidence. Managers can influence firm value through earnings management. Accordingly, this study examines the impact of accrual-based and real earnings management on bankruptcy risk. To achieve this objective, financial data from a sample of 133 firms listed on the Tehran Stock Exchange (TSE) over the period 2019–2023 were analyzed. Hypotheses were tested using logistic regression implemented in SPSS. The findings indicate that both accrual-based and real earnings management have a positive and statistically significant effect on firms’ bankruptcy risk.

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