The Effect of Unsystematic Risk on Accrual Management

The purpose of this study is to explain and investigate the effect of unsystematic risk on earnings management and the effect of firm size on the impact of unsystematic risk on earnings management. In order to obtain a sample of 143 companies from the companies listed on the Tehran Stock Exchange during the year's 2005 to 2015 using multivariate linear regression with panel data was examined. The research method in this research is applied in terms of purpose and descriptive-correlational in terms of method. The findings indicate that unsystematic risk has a positive and significant effect on earnings management and also the size of the company does not affect the severity of the effect of unsystematic risk on earnings management.