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.
Sadati Tileboni,S. V. , zabihi,A. and Khalili,Y. (2022). Investigating the Impact of Nonsystematic Risk on Earnings Management. Accounting and Auditing Research, 14(53), 175-190. doi: 10.22034/iaar.2022.151105
MLA
Sadati Tileboni,S. V. , , zabihi,A. , and Khalili,Y. . "Investigating the Impact of Nonsystematic Risk on Earnings Management", Accounting and Auditing Research, 14, 53, 2022, 175-190. doi: 10.22034/iaar.2022.151105
HARVARD
Sadati Tileboni S. V., zabihi A., Khalili Y. (2022). 'Investigating the Impact of Nonsystematic Risk on Earnings Management', Accounting and Auditing Research, 14(53), pp. 175-190. doi: 10.22034/iaar.2022.151105
CHICAGO
S. V. Sadati Tileboni, A. zabihi and Y. Khalili, "Investigating the Impact of Nonsystematic Risk on Earnings Management," Accounting and Auditing Research, 14 53 (2022): 175-190, doi: 10.22034/iaar.2022.151105
VANCOUVER
Sadati Tileboni S. V., zabihi A., Khalili Y. Investigating the Impact of Nonsystematic Risk on Earnings Management. Accounting and Auditing Research, 2022; 14(53): 175-190. doi: 10.22034/iaar.2022.151105
