Study of Relationship between Costs Behavior and Changes in Bonus for Directors

This research investigates the relationship between costs behavior and changes in bonus for the directors in the industrial food, drug, chemical, metal and car companies listed in the Tehran Stock Exchange, (TSE). In this study 58 companies has been investigated during 2008-2013, using panel data an...

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Autores principales:	Hossein Fakhari, Masoume Ramezani
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	costs behavior changes in return on assets changes in cash bonus of directors Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/358ef00d983c4281ba7f105a63d52940
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id	oai:doaj.org-article:358ef00d983c4281ba7f105a63d52940
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spelling	oai:doaj.org-article:358ef00d983c4281ba7f105a63d529402021-11-04T19:50:47ZStudy of Relationship between Costs Behavior and Changes in Bonus for Directors2008-89142476-292X10.22103/jak.2016.1433https://doaj.org/article/358ef00d983c4281ba7f105a63d529402016-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_1433_6c49ba480798583cf77471ea5322f732.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis research investigates the relationship between costs behavior and changes in bonus for the directors in the industrial food, drug, chemical, metal and car companies listed in the Tehran Stock Exchange, (TSE). In this study 58 companies has been investigated during 2008-2013, using panel data analysis method. The findings showed that there is positive and significant relationship between changes in returns on assets (ROA) created by costs behavior (normal and abnormal costs behavior) and changes in bonus to the directors, and that the relationship is of asymmetric type. These findings indicated that costs behaviour may affect the amount of bonus for the directors, and that the basis of bonus is of asymmetric type. Hence, it could be claimed that in the studied companies the directors are supported by allocating bonus to them blindly. In addition to the need to more attention to costs behavior at times of allocating bonus to the directors, the findings could be used indirectly to provide new mechanisms for determining fair bonus.Hossein FakhariMasoume RamezaniShahid Bahonar University of Kermanarticlecosts behaviorchanges in return on assetschanges in cash bonus of directorsAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 24, Pp 41-65 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	costs behavior changes in return on assets changes in cash bonus of directors Accounting. Bookkeeping HF5601-5689
spellingShingle	costs behavior changes in return on assets changes in cash bonus of directors Accounting. Bookkeeping HF5601-5689 Hossein Fakhari Masoume Ramezani Study of Relationship between Costs Behavior and Changes in Bonus for Directors
description	This research investigates the relationship between costs behavior and changes in bonus for the directors in the industrial food, drug, chemical, metal and car companies listed in the Tehran Stock Exchange, (TSE). In this study 58 companies has been investigated during 2008-2013, using panel data analysis method. The findings showed that there is positive and significant relationship between changes in returns on assets (ROA) created by costs behavior (normal and abnormal costs behavior) and changes in bonus to the directors, and that the relationship is of asymmetric type. These findings indicated that costs behaviour may affect the amount of bonus for the directors, and that the basis of bonus is of asymmetric type. Hence, it could be claimed that in the studied companies the directors are supported by allocating bonus to them blindly. In addition to the need to more attention to costs behavior at times of allocating bonus to the directors, the findings could be used indirectly to provide new mechanisms for determining fair bonus.
format	article
author	Hossein Fakhari Masoume Ramezani
author_facet	Hossein Fakhari Masoume Ramezani
author_sort	Hossein Fakhari
title	Study of Relationship between Costs Behavior and Changes in Bonus for Directors
title_short	Study of Relationship between Costs Behavior and Changes in Bonus for Directors
title_full	Study of Relationship between Costs Behavior and Changes in Bonus for Directors
title_fullStr	Study of Relationship between Costs Behavior and Changes in Bonus for Directors
title_full_unstemmed	Study of Relationship between Costs Behavior and Changes in Bonus for Directors
title_sort	study of relationship between costs behavior and changes in bonus for directors
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/358ef00d983c4281ba7f105a63d52940
work_keys_str_mv	AT hosseinfakhari studyofrelationshipbetweencostsbehaviorandchangesinbonusfordirectors AT masoumeramezani studyofrelationshipbetweencostsbehaviorandchangesinbonusfordirectors
_version_	1718444583719796736

Study of Relationship between Costs Behavior and Changes in Bonus for Directors

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