The Relationship between Accruals Quality and Non-systematic

Since the accruals quality is changeable influenced by the choice of procedures and company policies, Thus it increase possibility of using it to managingbenefits and can increase the Non-systematic risk of Company.This study investigates the relationship between accruals quality and Non-systematic risk. In this study, data from 91 companies listed in Tehran Stock Exchange during the years of 2007 to 2012 - has been collected and hypotheses are investigated using analysis of the regression coefficients. Three criteriaare used to measure the accruals quality, ability of accruals the information content of accruals and the amount of discretionary accruals. Then impact of accruals quality on the Non-systematic risk according to Fama and French model and CAPM model has been measuredand examined. The results show that discretionary accruals, ability of accruals and the information content of accruals are significantly correlated with the Non-systematic risk.