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

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JABARI HASAN; KARAMI GHOLAMREZA

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:9 | Issue:4 (35) Page(s): 105-128

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Title

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

Author(s)

JABARI HASAN | KARAMI GHOLAMREZA | Issue Writer Certificate

Keywords

Performance AppraisalQ2

Board CompensationQ1

ModelQ1

Abstract

Objective: The purpose of this study is to assess the acceptability and the importance of the determinants of compensations for the board of directors in Iranian companies, referring to the views of the board members. The determinants of the compensation of the board of directors were specified in the paper of Karami and Jabari (2018). Methods: The extent of agreement of the board of directors with the determinants of compensations for the board, and the views of the board members about the importance of main factors of the determinants of compensations were determined, using questionnaires and five-point Likert scale. The research data on acceptability of the determinants of reward was analyzed using the T-test of a single-sample binomial. Also, for comparing the importance of the main determinants of compensations, the mean of the data was 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 with regard to the extent and the state of achieving the annual goals of company.

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APA: Copy

JABARI, HASAN, & KARAMI, GHOLAMREZA. (2019). Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies. JOURNAL OF ACCOUNTING KNOWLEDGE, 9(4 (35) ), 105-128. SID. https://sid.ir/paper/163360/en

Vancouver: Copy

JABARI HASAN, KARAMI GHOLAMREZA. Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;9(4 (35) ):105-128. Available from: https://sid.ir/paper/163360/en

IEEE: Copy

HASAN JABARI, and GHOLAMREZA KARAMI, “Measuring the Acceptability and Importance of Determinants of Compensations for Board of Directors of Iranian Companies,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 9, no. 4 (35) , pp. 105–128, 2019, [Online]. Available: https://sid.ir/paper/163360/en

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