Investigating Benefit Management on Stock Return and Book Value of Stock in Listed Financial Distressed Firms in Stock Exchange

Introduction and Problem Statement Iran is including developing countries as the cornerstone of the theoretical foundations of their accounting-based approach to information and the development of its standards-based approach to compliance the International Accounting Standards (National Audit Office, 1998, p. 158. p. 83). The only way to answer this question, research in this area will be positive. A postulated accepted (Watss, Zerman, 1986, p. 91) while in countries like Iran, evidence contrary to this show, so research related to capital market model has been used on assuming the absence of inefficiency rather than efficiency market. (Fadaeinezhad, 1995, Khaani, Farahani, 2006, pp. 29-32). Professional awareness of new achievements in the field of investment associated with the development of communications technology has meant that suppliers of capital funds invest in companies that can earn more profits. The flow of funds (capital) for different dynamic than ever before, and in recent year's investment has grown dramatically, and most accounting changes have been made in those years. Considering these changes as simple backwardness and lack of success in today competitive and is too confusing and debilitating. Success is what makes optimum use of the available investment opportunities, which should be for this fiscal policies affecting investment in business opportunities identified. Knowing the basic concepts of these policies and how they play a role in creating investment opportunities for financial managers, accountants, and auditors is essential. (Watss, Zerman, 1986, p. 36) that is how much influence the decision makers in the realization of the "earnings management review on return on equity and book value of companies listed on the stock exchange in fiscal balances" will be discussed. The research to investors in order to make better decisions and helps students to better understand the information.