Investigating the Impact of Nonsystematic Risk on Earnings Management

Document Type : Original Article

Authors

1 Master of Rahiyan Novin Danesh Higher Education Institution, Sari, Iran

2 Department Accounting, Sari Branch, Islamic Azad University, Sari, Iran

3 Assistant Professor, Department of Accounting, Payame Noor University (PNU), Tehran, Iran

10.22034/iaar.2022.151105

Abstract

Since increasing the non-systematic risk can increase the cost of capital for the company, in this situation, management is more motivated to manage the profits. According to the above, the purpose of this research is to examine the effect of non-systematic risk on profit management. From the statistical population of this study, 120 companies listed in Tehran Stock Exchange for the period 1391 to 1395 have been investigated. For statistical analysis, quantitative statistical analysis including regression analysis method was used. Also, Excel and Eviews software have been used to analyze data and extract the results. The results of the research hypothesis test show that non-systematic risk has a positive effect on earnings management.

Keywords

Accounting and Auditing Research
Volume 14, Issue 53
April 2022
Pages 175-190

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