SUMMARY
Decision making base participants in the securities markets is the information that the stock exchange, issuers of securities listed on stock exchanges and intermediaries active in this market will be published. Taking advantage of this information and in other words, proper decision making in the securities market is possible when the above information timely, relevant, important, complete and understandable as well. On the other hand, kind of access to information is important. If the data transmission is unequal and asymmetric, it occur between people can lead to different results than a single issue. This study investigates the relationship between earnings management forecast and information asymmetry in firms listed in the Tehran Stock Exchange that in order to do this a main hypotheses and four secondary hypothesis was considered whether there is relationship between management earnings forecasts (forecast accuracy, forecast reliability, forecast error, number of earnings forecast) and information asymmetry? According to the assumptions and spatial domain (which includes companies listed on the Stock Exchange of Tehran) and the period (years 2008-2013), data from the data contained in the of Novin Rahavard software and reports and financial statements of listed companies in Tehran Stock Exchange by visiting the official website of Tehran Stock Exchange were collected. To test the hypothesis test, Pearson correlation, multiple regression analysis and Durbin-Watson test, Fisher exact test, normality and errors and t-test was used. The results indicate that the relationship between numbers of times the earnings forecast and information asymmetry, but there is any relationship between the accuracy of earnings forecasts; credit earnings forecast, earnings forecast error and information asymmetry.