STUDY OF RELATIONSHIP BETWEEN COSTS BEHAVIOR AND CHANGES IN BONUS FOR DIRECTORS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

FAKHARI HOSSEIN; RAMEZANI MASOUMEH

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2016 | Volume:7 | Issue:24 Page(s): 41-65

Download Full-Text

Persian Verion

View:

1,250

Download:

Cites:

Information Journal Paper

Title

STUDY OF RELATIONSHIP BETWEEN COSTS BEHAVIOR AND CHANGES IN BONUS FOR DIRECTORS

Author(s)

FAKHARI HOSSEIN | RAMEZANI MASOUMEH | Issue Writer Certificate

Keywords

COSTS BEHAVIORQ2

CHANGES IN RETURN ON ASSETSQ2

CHANGES IN CASH BONUS OF DIRECTORSQ2

Abstract

This research investigates the relationship between COSTS BEHAVIOR and changes in bonus for the directors in the industrial food, drug, chemical, metal and car companies listed in the Tehran Stock Exchange, (TSE). In this study 58 companies has been investigated during 2008-2013, using panel data analysis method.The findings showed that there is positive and significant relationship between changes in returns on assets (ROA) created by COSTS BEHAVIOR (normal and abnormal COSTS BEHAVIOR) and changes in bonus to the directors, and that the relationship is of asymmetric type. These findings indicated that costs behaviour may affect the amount of bonus for the directors, and that the basis of bonus is of asymmetric type. Hence, it could be claimed that in the studied companies the directors are supported by allocating bonus to them blindly. In addition to the need to more attention to COSTS BEHAVIOR at times of allocating bonus to the directors, the findings could be used indirectly to provide new mechanisms for determining fair bonus.

Cites

No record.

References

No record.

Cite

APA: Copy

FAKHARI, HOSSEIN, & RAMEZANI, MASOUMEH. (2016). STUDY OF RELATIONSHIP BETWEEN COSTS BEHAVIOR AND CHANGES IN BONUS FOR DIRECTORS. JOURNAL OF ACCOUNTING KNOWLEDGE, 7(24), 41-65. SID. https://sid.ir/paper/163516/en

Vancouver: Copy

FAKHARI HOSSEIN, RAMEZANI MASOUMEH. STUDY OF RELATIONSHIP BETWEEN COSTS BEHAVIOR AND CHANGES IN BONUS FOR DIRECTORS. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2016;7(24):41-65. Available from: https://sid.ir/paper/163516/en

IEEE: Copy

HOSSEIN FAKHARI, and MASOUMEH RAMEZANI, “STUDY OF RELATIONSHIP BETWEEN COSTS BEHAVIOR AND CHANGES IN BONUS FOR DIRECTORS,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 7, no. 24, pp. 41–65, 2016, [Online]. Available: https://sid.ir/paper/163516/en

Related Journal Papers