The authority of managers in using the principles of realization and matching, estimating and predicting are among the factors affecting the quality of earnings. In one hand, due to their higher knowledge of the company, it is expected from them to provide information in such a way that reflects the company's status well. On the other hand, the manager, either willingly or unwillingly, wants to show the company status desired due to reasons such as survival in company, receiving rewards and other factors. Thus, managers might manipulate the sales for various reasons. The objective of this research is to evaluate the relationship between the board size and board independence with the company’s sales manipulation in the listed companies in the Tehran Stock Exchange. The dependent variable is sales manipulation and independent variables included board size and board independence. The research population included the listed companies in Tehran Stock Exchange. A total of 204 companies were also selected as the sample using the Cochran formula. The temporal domain of the research was 2011-2015. The data was collected using the information included in the Rahavard-e Novin software and review of the reports and financial statements of the listed companies in the Tehran Stock Exchange by referring to formal website of Tehran Stock Exchange. The research results suggest that there is a significant relationship between the broad size and broad independence with the company’s sales manipulation.
