INVESTIGATION ON THE OWNERSHIP STRUCTURE AND RELATIONSHIP BETWEEN BOARD OF DIRECTORS’ COMPENSATION AND FIRMS PERFORMANCE LISTED IN TEHRAN STOCK EXCHANGE

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AHMADPOUR A.; JAVAN S.

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Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:2 (24) Page(s): 17-31

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Title

INVESTIGATION ON THE OWNERSHIP STRUCTURE AND RELATIONSHIP BETWEEN BOARD OF DIRECTORS’ COMPENSATION AND FIRMS PERFORMANCE LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

AHMADPOUR A. | JAVAN S. | Issue Writer Certificate

Keywords

OWNERSHIP STRUCTUREQ2

COMPANY’S PERFORMANCEQ2

THE BOARD OF DIRECTORS’ COMPENSATIONQ2

THE CONCENTRATION OF OWNERSHIPQ2

Abstract

As soon as a firm owner appoints a manager to act on his behalf and delegates decisions making authority to him, an agency relationship results in. In an agency relation, either side is after maximizing their interests. There are different approaches in terms of how conflicts of interests should be treated and dealt with. However, one of the means to resolve this problem is to make the bonuses of the executives based on their performances. The present study tries to find evidence for the effect of ownership concentration on the relationship between THE BOARD OF DIRECTORS’ COMPENSATION and the COMPANY’S PERFORMANCE on different types of ownerships in Tehran stock exchange. In this study 53 companies for period of 6 years from 2007 to 2012 are selected. This is a descriptive study and statistical procedures such as panel data multivariate regression models are used for testing the research hypotheses. Results indicate that, THE CONCENTRATION OF OWNERSHIP has a negative significant effect on the relationship between THE BOARD OF DIRECTORS’ COMPENSATION and the COMPANY’S PERFORMANCE. However in corporate type of ownership, THE CONCENTRATION OF OWNERSHIP has a positive significant effect on the relationship between THE BOARD OF DIRECTORS’ COMPENSATION and the annual stock returns. Where as, for management ownership no such relation is observed.

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APA: Copy

AHMADPOUR, A., & JAVAN, S.. (2015). INVESTIGATION ON THE OWNERSHIP STRUCTURE AND RELATIONSHIP BETWEEN BOARD OF DIRECTORS’ COMPENSATION AND FIRMS PERFORMANCE LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(2 (24)), 17-31. SID. https://sid.ir/paper/155107/en

Vancouver: Copy

AHMADPOUR A., JAVAN S.. INVESTIGATION ON THE OWNERSHIP STRUCTURE AND RELATIONSHIP BETWEEN BOARD OF DIRECTORS’ COMPENSATION AND FIRMS PERFORMANCE LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(2 (24)):17-31. Available from: https://sid.ir/paper/155107/en

IEEE: Copy

A. AHMADPOUR, and S. JAVAN, “INVESTIGATION ON THE OWNERSHIP STRUCTURE AND RELATIONSHIP BETWEEN BOARD OF DIRECTORS’ COMPENSATION AND FIRMS PERFORMANCE LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 2 (24), pp. 17–31, 2015, [Online]. Available: https://sid.ir/paper/155107/en

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