This study examines choices of accounting accruals (Manipulating in earnings) using a sample of Iranian companies, which operate in a rather different environment from other countries. The results illustrate that on the average there has not been a positive relation between debt to equity ratio and income manipulation. In addition, the relationship between the number of employees and political or economic pressure had also been investigated. The results suggested that in comparison with small companies, large companies with more employees could be subject to more political pressure. However, the negative relationship between the number of employees might be attributable to firm attempts to understate their income (economic rather than political motivation). Furthermore, bonus variable and ownership variable have not been related significantly in Iranian companies.