Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies

Objective: The purpose of this study is to measure the acceptability and importance of determining factors for the compensation of the board of directors in Iranian companies by referring to the views of the members of the board of directors of the companies. The determinants of the compensation of...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Hasan Jabari, Gholamreza Karami (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	performance appraisal board compensation model Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/49e46c1ecc9343b09b2476ec90028b69
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:49e46c1ecc9343b09b2476ec90028b69
record_format	dspace
spelling	oai:doaj.org-article:49e46c1ecc9343b09b2476ec90028b692021-11-04T19:54:23ZMeasuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies2008-89142476-292X10.22103/jak.2018.12679.2776https://doaj.org/article/49e46c1ecc9343b09b2476ec90028b692019-02-01T00:00:00Zhttps://jak.uk.ac.ir/article_2181_173d8d18a03de2bf2afeeb4c3cc4c3af.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: The purpose of this study is to measure the acceptability and importance of determining factors for the compensation of the board of directors in Iranian companies by referring to the views of the members of the board of directors of the companies. The determinants of the compensation of the board of directors are identified in the paper Karami and Jabari (2018). Methods: The amount of the approval of the board of directors by the determinants of the compensation of the board of directors has been obtained by using a questionnaire and a five-point Likert scale. Also, the opinion of the board members about the importance of the main factors determining the compensation of the board of directors was obtained by using a questionnaire and in a five-point Likert scale. The research data on the acceptability of the determinants of reward by the T-test of a single-sample binomial was analyzed. Also, for comparing the importance of the main determinants of reward, the mean of the data is compared with one way ANOVA. Results: The members of the board of directors of the company are agree with considering the achievement of annual goals, changes in company risk, company size, intensity of industry competition, industry hard work, the probability of depriving the board of directors of social rights, rewards of similar companies and legal constraints in Determining the compensation of the board of directors. Conclusion: According to the board members of the Iranian companies, the compensation of the board of directors should be determined according to the amount and terms of achieving the annual goals of the company.Hasan JabariGholamreza Karami (Ph.D)Shahid Bahonar University of Kermanarticleperformance appraisalboard compensationmodelAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 4, Pp 105-128 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	performance appraisal board compensation model Accounting. Bookkeeping HF5601-5689
spellingShingle	performance appraisal board compensation model Accounting. Bookkeeping HF5601-5689 Hasan Jabari Gholamreza Karami (Ph.D) Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies
description	Objective: The purpose of this study is to measure the acceptability and importance of determining factors for the compensation of the board of directors in Iranian companies by referring to the views of the members of the board of directors of the companies. The determinants of the compensation of the board of directors are identified in the paper Karami and Jabari (2018). Methods: The amount of the approval of the board of directors by the determinants of the compensation of the board of directors has been obtained by using a questionnaire and a five-point Likert scale. Also, the opinion of the board members about the importance of the main factors determining the compensation of the board of directors was obtained by using a questionnaire and in a five-point Likert scale. The research data on the acceptability of the determinants of reward by the T-test of a single-sample binomial was analyzed. Also, for comparing the importance of the main determinants of reward, the mean of the data is compared with one way ANOVA. Results: The members of the board of directors of the company are agree with considering the achievement of annual goals, changes in company risk, company size, intensity of industry competition, industry hard work, the probability of depriving the board of directors of social rights, rewards of similar companies and legal constraints in Determining the compensation of the board of directors. Conclusion: According to the board members of the Iranian companies, the compensation of the board of directors should be determined according to the amount and terms of achieving the annual goals of the company.
format	article
author	Hasan Jabari Gholamreza Karami (Ph.D)
author_facet	Hasan Jabari Gholamreza Karami (Ph.D)
author_sort	Hasan Jabari
title	Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies
title_short	Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies
title_full	Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies
title_fullStr	Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies
title_full_unstemmed	Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies
title_sort	measuring the acceptability and importance of determinants of compensations for board of directors of iranian companies
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/49e46c1ecc9343b09b2476ec90028b69
work_keys_str_mv	AT hasanjabari measuringtheacceptabilityandimportanceofdeterminantsofcompensationsforboardofdirectorsofiraniancompanies AT gholamrezakaramiphd measuringtheacceptabilityandimportanceofdeterminantsofcompensationsforboardofdirectorsofiraniancompanies
_version_	1718444589033979904

Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies

Ejemplares similares