Abstract

Send the expected future profits, the expected growth rate of appeals, uncertainty management, and competency and honesty to the views and perceptions about the quality of the benefit of influencing factors such as the reduction of the market value of the company. The aim of this research reviews the impact of profit management on market reaction to the announcement of financial statements for presentation again. The statistical research community accepted company 142 TSE ranged up to 2011- 2016. In order to analyze the data from the least squares regression was used. The results showed that the company's value on the benefit management as criteria for market reaction to provide financial statements again after the presentation of the main account and the main impact of the non-CS is positive and significant.