Corporate risk management and accrual estimation error

Incorrect estimation of accruals by management leads to incorrect presentation of reported earnings. Misuse of profits makes it difficult for consumers to make economic decisions. All organizations need to identify and manage risks in order to achieve their goals, because they have always faced a wide range of potentially destructive risks, and it seems that successful organizations are able to fully and adequately manage the risk of giving in They are exposed. Effort risk management identifies, evaluates and measures risks; Then take reciprocal measures to manage them, not eliminate them. The purpose of this study was to manage corporate risk and error in estimating accruals. This research has been done by descriptive- correlation method and is an applied research. The statistical population of the research consists of all companies listed on the Tehran Stock Exchange during the years 1393 to 1398 that 121 companies have been active in the stock market throughout the research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using regression models using the combined data method. Findings showed that there is no significant relationship between corporate risk management and accruals.