CORPORATE GOVERNANCE, ENVIRONMENTAL UNCERTAINTY, AND PROFIT FLUCTUATIONS

In a situation where there is a difference between financial statements and an actual profit of a reported economic unit, we use a concept called earning quality. One of the time series variables is the quality of earnings profitableness. Risk management is also defined as a method for minimizing the adverse effects of risk and on the other hand maximizing the benefits of risk effects. The main objective of the research is to investigate the effect of corporate governance and environmental uncertainty index on fluctuations in earnings using Tehran Stock Exchange (TSE) information. To investigate and carry out this research and calculate risk management and a regression model was used to test the research hypothesis. The research time period was 10 consecutive years from 2007 to 2017. For this purpose, 100 firms were selected by systematic removal method. The research hypothesis is carried out using data from these years. Using the generalizing research variables to other capital market variables, a suitable model for this issue was created. The result shows that there is no significant relationship between risk management and profit fluctuation. (C) 2019 INT TRANS J ENG MANAG SCI TECH.