The Relationship between Management bonuses with Earnings stability in Information technology and Computer listed companies on the Tehran Stock Exchange

• 영문명: The Relationship between Management bonuses with Earnings stability in Information technology and Computer listed companies on the Tehran Stock Exchange
• 발행기관: 국제융합경영학회
• 저자명: Reza Moghani Shaban Mohammadi Hamed Esmaeilioghaz
• 간행물 정보: 『융합경영연구』Vol.4 No.4, 17~24쪽, 전체 8쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2016.12.30

영문 초록

The purpose of the present study is to investigate the relationship between Management bonuses and earnings stability of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE‟s website from 2009 to 2016. The results of multiple linear regression analysis show that there is a significant relationship between Management bonuses and earnings stability. The aim of this study primarily investigating the relationship between earnings stability and management bonus. In the case of this target, the next goal of this research is to develop a proposal for legislation in the domain of capital market, students and faculty as well as accounting information users provide research interests. Observations show many companies despite the decline in profitability, bonus managers to continually pay. Increase in listed companies Stock Exchange as well as the importance of communication between earnings quality and bonus managers in Financial Accounting the authors created an incentive to research about this relationship do. The results of this research could be the development of literature done in the past. Thus, more knowledge about the issue of sustainability and its relation to bonus managers the users of accounting information, accounting courses provide students and faculty.

목차

1. Introduction

2. Review of literature

3. Hypotheses and methodology

4. Findings and Descriptive Statistics

5. Discussions

키워드

Management bonuses Earnings stability Accruals quality Debt ratio Firm size.