Awareness of the future economic performance of the business companies helps creditors and potential investors in financial decisions. Investors decision-making of to purchase, sell or hold stocks based on earnings forecasts increases further the earnings forecast error importance. So the profit forecast error has an important role in the secondary market. This study aimed to reveal the threshold behavior of companies in time of financing through positive and negative discretionary accruals to manage earnings forecast error. In this way, 71 Companies for the period 1384-1389 were considered. Research hypotheses through regression using panel data fixed effects were tested. The results indicated a significant negative relationship between management earnings forecast errors and total discretionary accruals. Results of other hypothesis show that management expect to finance through debt has a significant positive relationship between positive discretionary accruals to manage earnings forecast error. Also, with the prospect of financing through debt, there is no significant relationship between earnings forecast error and negative discretionary accruals.