This study aims to investigate the effect of risk management on earnings volatility on shares of banks listed in Tehran Stock Exchange. The statistical population includes all 20 listed banks in Tehran Stock Exchange over the period 2009-2015. | An investigation on the effect of risk management on earnings volatility for shares of banks listed in Tehran Stock Exchange Accounting 4 2018 123 128 Contents lists available at GrowingScience Accounting homepage ac An investigation on the effect of risk management on earnings volatility for shares of banks listed in Tehran Stock Exchange Hamid Reza Kordlouiea Leila Sadeghib and Nahid Sadeghib Associate professor Faculty of Accounting and Management Eslamshahr Branch Islamic Azad University Iran a in Accounting Science and Research University Qeshm International Center Iran CHRONICLE ABSTRACT Article history This study aims to investigate the effect of risk management on earnings volatility on shares Received July 17 2017 of banks listed in Tehran Stock Exchange. The statistical population includes all 20 listed banks Received in revised format in Tehran Stock Exchange over the period 2009-2015. As the number of listed banks in Tehran August 11 2017 Stock Exchange was limited census method and multiple regressions in panel data were used Accepted October 30 2017 Available online to collect the data and to test the hypotheses respectively. In this study earnings volatility was October 30 2017 calculated given in Dichev and Tang 2009 Dichev I. D. amp Tang V. W. 2009 . Earnings Keywords volatility and earnings predictability. Journal of Accounting and Economics 47 1 160-181. . Risk management The results indicate that the coefficient of risk management was with Sig. Earnings volatility therefore risk management maintains a negative effect on banks profitability volatility. In Bank addition stock return coefficient is Sig. which indicates a positive effect on Tehran Stock Exchange earnings volatility. The coefficients of dividend ratio firm size and liquidity ratio were and respectively and they have significant and positive effect on earnings volatility. 2017 by the authors .
