Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation

Objective: This study examines the effects of time horizon dimensions of profits on board of directors’ compensation, and identifies the current degree of stickiness of board of directors’ compensation with the dimensions of time horizon of profit in the companies accepted in the Tehran Stock Exchan...

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Autores principales:	Sayed Ali Vaez (Ph.D), Amir Hosein Montazer Hojat (Ph.D), Rahim Bonabi Gadim (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2019
Materias:	profits time horizon profit strategy board of director’s compensatio research and development expenditure Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/b54d3216c6194b25b972512736cc9aaf
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spelling	oai:doaj.org-article:b54d3216c6194b25b972512736cc9aaf2021-11-04T19:54:58ZEffects of Time Horizon Dimensions of Profits on Board of Directors Compensation2008-89142476-292X10.22103/jak.2019.13157.2859https://doaj.org/article/b54d3216c6194b25b972512736cc9aaf2019-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_2377_05ecb65011ebf737d1d964872bbeb0b8.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: This study examines the effects of time horizon dimensions of profits on board of directors’ compensation, and identifies the current degree of stickiness of board of directors’ compensation with the dimensions of time horizon of profit in the companies accepted in the Tehran Stock Exchange during the period 2010 to 2017. Method: Data was collected using document mining and databases referencing method, and then was analyzed by Eviews software. Panel data model was applied to the research test hypotheses. Results: The results showed that based on R&D, advertising and marketing expenditure, in the long-term horizon, more compensation will be assigned than in the short-term horizon. Also, the use of revenue-raising strategy and operating and non-operating profit-enhancing strategies has no effect on Board of director’s compensation. Conclusion: R&D, advertising and marketing expenditures for landlords are more tangible than income growth strategies. Therefore, the intermediate elements of net profit which indicate sustainability, continuity and time horizons of profit, are not effective indicators in the compensation of board of directors.Sayed Ali Vaez (Ph.D)Amir Hosein Montazer Hojat (Ph.D)Rahim Bonabi Gadim (Ph.D)Shahid Bahonar University of Kermanarticleprofits time horizonprofit strategyboard of director’s compensatioresearch and development expenditureAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 3, Pp 233-258 (2019)
institution	DOAJ
collection	DOAJ
language	FA
topic	profits time horizon profit strategy board of director’s compensatio research and development expenditure Accounting. Bookkeeping HF5601-5689
spellingShingle	profits time horizon profit strategy board of director’s compensatio research and development expenditure Accounting. Bookkeeping HF5601-5689 Sayed Ali Vaez (Ph.D) Amir Hosein Montazer Hojat (Ph.D) Rahim Bonabi Gadim (Ph.D) Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation
description	Objective: This study examines the effects of time horizon dimensions of profits on board of directors’ compensation, and identifies the current degree of stickiness of board of directors’ compensation with the dimensions of time horizon of profit in the companies accepted in the Tehran Stock Exchange during the period 2010 to 2017. Method: Data was collected using document mining and databases referencing method, and then was analyzed by Eviews software. Panel data model was applied to the research test hypotheses. Results: The results showed that based on R&D, advertising and marketing expenditure, in the long-term horizon, more compensation will be assigned than in the short-term horizon. Also, the use of revenue-raising strategy and operating and non-operating profit-enhancing strategies has no effect on Board of director’s compensation. Conclusion: R&D, advertising and marketing expenditures for landlords are more tangible than income growth strategies. Therefore, the intermediate elements of net profit which indicate sustainability, continuity and time horizons of profit, are not effective indicators in the compensation of board of directors.
format	article
author	Sayed Ali Vaez (Ph.D) Amir Hosein Montazer Hojat (Ph.D) Rahim Bonabi Gadim (Ph.D)
author_facet	Sayed Ali Vaez (Ph.D) Amir Hosein Montazer Hojat (Ph.D) Rahim Bonabi Gadim (Ph.D)
author_sort	Sayed Ali Vaez (Ph.D)
title	Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation
title_short	Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation
title_full	Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation
title_fullStr	Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation
title_full_unstemmed	Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation
title_sort	effects of time horizon dimensions of profits on board of directors compensation
publisher	Shahid Bahonar University of Kerman
publishDate	2019
url	https://doaj.org/article/b54d3216c6194b25b972512736cc9aaf
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_version_	1718444613512986624

Effects of Time Horizon Dimensions of Profits on Board of Directors Compensation

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