n.Objective: Given the rapid growth of technology-based companies and the high sensitivity of stakeholders to the transparency and quality of financial information, the main goal of this research is to analyze the impact of real-time financial reporting on reducing managers' opportunistic behaviors and reducing earnings management.

Method: The approach of the present research is qualitative and the data were collected and analyzed through 22 semi-structured interviews with financial managers and senior auditors in 2025. Sampling continued until theoretical saturation was reached. The data were coded using NVivo.

Findings: The findings suggested four main themes: the evolution of financial transparency, double pressure and organizational adaptation, the redefinition of management roles and authority, and technological innovation and growth opportunities. The evolution of financial transparency has led to reduced information asymmetry and increased market confidence, but with it has also increased time pressure and the need for structural adaptations. The double-pressure theme emphasizes the need to invest in education and infrastructure; the redefinition of the role of management has led to limitations in traditional earnings management practices, although it has also given rise to newer and more sophisticated methods; and the technological innovation theme outlines new opportunities for enhancing competitive advantage.

Conclusion: Strengthening a culture of transparency, updating regulatory frameworks, and investing in technological and human adaptation are among the key measures for the effective use of real-time reporting in Iran. Also, although real-time reporting has created serious obstacles to earnings management, it alone cannot completely eliminate them. From a practical perspective,