Risk has always been one of the main factors of influence In decision making for financial decision-making has been the major issues Managers and investors sought risk prediction and control have always tried to overcome the risk to companies to bring high added value. On the other hand always accrual earnings quality and the quality of economic and financial concerns were the main researchers. Given the importance of the topic and as the present research to investigate the relationship between risk and plan accruals quality and extracted data from the company's 72 companies listed in Tehran Stock Exchange during 1382 to1391 was conducted. To perform statistical analysis software SPSS and EVIEWS, and multivariate regression models were used. The results showed that in all aspects of the study achieved significant correlation between financial risk, operational and accrual quality is fundamental.