The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange

If the reward is not commensurate with managers actual performance not only increase corporate value but also is a means to transfer wealth. In this study, the question is raised that, Is in the reward programs to Motivation to achieve Profit threshold and Asymmetric adjustments of profit target, th...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Sayed Ali Vaez (Ph.D), Amir Hosein Montazer Hojat (Ph.D), Rahim Bonabi Gadim
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	profit precision board of director’s bonus profit threshold asymmetric adjustments of profit target Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/2007a3a59e1041a6bba8e03ad5ef13a6
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:2007a3a59e1041a6bba8e03ad5ef13a6
record_format	dspace
spelling	oai:doaj.org-article:2007a3a59e1041a6bba8e03ad5ef13a62021-11-04T19:53:59ZThe Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2018.10108.2366https://doaj.org/article/2007a3a59e1041a6bba8e03ad5ef13a62018-07-01T00:00:00Zhttps://jak.uk.ac.ir/article_2047_b4356cd7df903c47ebc31f5a8424371e.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XIf the reward is not commensurate with managers actual performance not only increase corporate value but also is a means to transfer wealth. In this study, the question is raised that, Is in the reward programs to Motivation to achieve Profit threshold and Asymmetric adjustments of profit target, that effect the precision of earnings in form of manipulation and management them, attention and attention is enough? So the main aim of our study was to evaluate the effect of Motivation to achieve Profit threshold and Asymmetric adjustments of profit target as a dimension of precision of earnings, to board of director’s bonus. Therefore, the data related to the companies listed in Tehran Stock Exchange for the period 2009 to 2016 were extracted and the combination regression model were used to test the hypothesis. The results show that the Achieving profit thresholds, played an active role in rewarding managers, And they reduce the bonus and asymmetric adjustment of target profits will have a positive effect on bonus, while in companies with good and poor performance in the industry, this has a negative and significant impact on bonus.Sayed Ali Vaez (Ph.D)Amir Hosein Montazer Hojat (Ph.D)Rahim Bonabi GadimShahid Bahonar University of Kermanarticleprofit precisionboard of director’s bonusprofit thresholdasymmetric adjustments of profit targetAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 2, Pp 131-161 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	profit precision board of director’s bonus profit threshold asymmetric adjustments of profit target Accounting. Bookkeeping HF5601-5689
spellingShingle	profit precision board of director’s bonus profit threshold asymmetric adjustments of profit target Accounting. Bookkeeping HF5601-5689 Sayed Ali Vaez (Ph.D) Amir Hosein Montazer Hojat (Ph.D) Rahim Bonabi Gadim The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange
description	If the reward is not commensurate with managers actual performance not only increase corporate value but also is a means to transfer wealth. In this study, the question is raised that, Is in the reward programs to Motivation to achieve Profit threshold and Asymmetric adjustments of profit target, that effect the precision of earnings in form of manipulation and management them, attention and attention is enough? So the main aim of our study was to evaluate the effect of Motivation to achieve Profit threshold and Asymmetric adjustments of profit target as a dimension of precision of earnings, to board of director’s bonus. Therefore, the data related to the companies listed in Tehran Stock Exchange for the period 2009 to 2016 were extracted and the combination regression model were used to test the hypothesis. The results show that the Achieving profit thresholds, played an active role in rewarding managers, And they reduce the bonus and asymmetric adjustment of target profits will have a positive effect on bonus, while in companies with good and poor performance in the industry, this has a negative and significant impact on bonus.
format	article
author	Sayed Ali Vaez (Ph.D) Amir Hosein Montazer Hojat (Ph.D) Rahim Bonabi Gadim
author_facet	Sayed Ali Vaez (Ph.D) Amir Hosein Montazer Hojat (Ph.D) Rahim Bonabi Gadim
author_sort	Sayed Ali Vaez (Ph.D)
title	The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange
title_short	The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange
title_full	The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange
title_fullStr	The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange
title_full_unstemmed	The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange
title_sort	effect of profit precision dimensions on board of director’s bonus in companies listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/2007a3a59e1041a6bba8e03ad5ef13a6
work_keys_str_mv	AT sayedalivaezphd theeffectofprofitprecisiondimensionsonboardofdirectorsbonusincompanieslistedintehranstockexchange AT amirhoseinmontazerhojatphd theeffectofprofitprecisiondimensionsonboardofdirectorsbonusincompanieslistedintehranstockexchange AT rahimbonabigadim theeffectofprofitprecisiondimensionsonboardofdirectorsbonusincompanieslistedintehranstockexchange AT sayedalivaezphd effectofprofitprecisiondimensionsonboardofdirectorsbonusincompanieslistedintehranstockexchange AT amirhoseinmontazerhojatphd effectofprofitprecisiondimensionsonboardofdirectorsbonusincompanieslistedintehranstockexchange AT rahimbonabigadim effectofprofitprecisiondimensionsonboardofdirectorsbonusincompanieslistedintehranstockexchange
_version_	1718444576900907008

The Effect of Profit Precision Dimensions On board of Director’s Bonus in Companies Listed in Tehran Stock Exchange

Ejemplares similares