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This study aims to improve that the quality of accounting information and information risk are very important to having a significant impact on implied volatility behavior around earnings, also we aim to investigate the relationship between the quality of accounting information and the risk of accounting information and the time of announcement of the profit report,  The quality of accounting information (earnings/accruals) is one of the most widely researched areas in accounting literature. So, we examine the impact of the Accounting Quality and Information Risk on the time of Earning Announcement, we interpret our findings as indicative of information risk having a significant impact on implied volatility behavior around earnings announcements. On the other hand, risk has always been one of the concerns of management, especially in the field of financial management of companies. Considering the above-mentioned issues, Whether and how accounting information quality affects the cost of capital has been a matter of much debate.  The results show that there is a relationship between accounting information quality and accounting information risk. accounting and has been of interest to accountants, investors and financial managers. This is one of the most important topics in the field of financial and accounting research

THE IMPACT OF THE ACCOUNTING QUALITY AND INFORMATION RISK ON THE TIME OF EARNING ANNOUNCEMENT