The Effect of Profit Precision Dimensions On board of Director’ s Bonus in Companies Listed in Tehran Stock Exchange

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VAEZ SAYED ALI; MONTAZERHOJAT AMIRHOSEIN; Bonabi Gadim Rahim

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2018 | Volume:9 | Issue:2 (33) Page(s): 131-161

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Title

The Effect of Profit Precision Dimensions On board of Director’ s Bonus in Companies Listed in Tehran Stock Exchange

Author(s)

VAEZ SAYED ALI | MONTAZERHOJAT AMIRHOSEIN | Bonabi Gadim Rahim | Issue Writer Certificate

Keywords

Profit PrecisionQ1

Board of Director’Q1

s BonusQ1

Profit ThresholdQ1

Asymmetric Adjustments of Profit TargetQ1

Abstract

If the reward is not commensurate with managers actual performance not only increase corporate value but also is a means to transfer wealth. In this study, the question is raised that, Is in the reward programs to Motivation to achieve Profit Threshold and Asymmetric Adjustments of Profit Target, that effect the precision of earnings in form of manipulation and management them, attention and attention is enough? So the main aim of our study was to evaluate the effect of Motivation to achieve Profit Threshold and Asymmetric Adjustments of Profit Target as a dimension of precision of earnings, to Board of Director’; s Bonus. Therefore, the data related to the companies listed in Tehran Stock Exchange for the period 2009 to 2016 were extracted and the combination regression model were used to test the hypothesis. The results show that the Achieving Profit Thresholds, played an active role in rewarding managers, And they reduce the bonus and asymmetric adjustment of target profits will have a positive effect on bonus, while in companies with good and poor performance in the industry, this has a negative and significant impact on bonus.

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APA: Copy

VAEZ, SAYED ALI, MONTAZERHOJAT, AMIRHOSEIN, & Bonabi Gadim, Rahim. (2018). The Effect of Profit Precision Dimensions On board of Director’ s Bonus in Companies Listed in Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE, 9(2 (33) ), 131-161. SID. https://sid.ir/paper/163542/en

Vancouver: Copy

VAEZ SAYED ALI, MONTAZERHOJAT AMIRHOSEIN, Bonabi Gadim Rahim. The Effect of Profit Precision Dimensions On board of Director’ s Bonus in Companies Listed in Tehran Stock Exchange. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2018;9(2 (33) ):131-161. Available from: https://sid.ir/paper/163542/en

IEEE: Copy

SAYED ALI VAEZ, AMIRHOSEIN MONTAZERHOJAT, and Rahim Bonabi Gadim, “The Effect of Profit Precision Dimensions On board of Director’ s Bonus in Companies Listed in Tehran Stock Exchange,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 9, no. 2 (33) , pp. 131–161, 2018, [Online]. Available: https://sid.ir/paper/163542/en

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