COMPARING THE DETERMINANT POWER OF TRADITIONAL AND NEW CRITERIA AT PERFORMANCE ASSESSMENT

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MOEIN ALDIN MAHMOUD; NAYEBZADEH SH.; MANSOURI E.

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Journal: FINANCIAL ACCOUNTING Year:2010 | Volume:2 | Issue:6 Page(s): 121-140

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Title

COMPARING THE DETERMINANT POWER OF TRADITIONAL AND NEW CRITERIA AT PERFORMANCE ASSESSMENT

Author(s)

MOEIN ALDIN MAHMOUD | NAYEBZADEH SH. | MANSOURI E. | Issue Writer Certificate

Keywords

ECONOMIC VALUE ADDEDQ2

RATE OF ASSETS RETURNSQ2

OPERATIONAL CASH FLOWQ2

STOCK RETURNSQ2

PERFORMANCE ASSESSMENTQ2

Abstract

By the advent of industrial revolution and emergence of large companies as well as separating ownership from management, the necessity to assess the managers’ performance by investors has gained ever-increasing importance. Many researches have been conducted to recognize the appropriate criteria for evaluating the performance of managers and some practical implications have been achieved. This research aims to study the determinant power of traditional criteria (rate of assets return and operating cash flow) and new ones (economic value-added) in the field of evaluating the basic metals groups’ companies (the research sample). The dependent variable is the economic performance of STOCK RETURNS for a period of 1383-86 (2004-2007). Kolmogorov-Smirnov test (KS) has been conducted to determine the normality of data related to dependent variable (stock returns). To test the research hypotheses the correlation coefficient and coefficient of determination are exerted. The results show a significant relationship between ECONOMIC VALUE ADDED as well as the RATE OF ASSETS RETURNS and STOCK RETURNS. On the other hand, we find no significant relationship between OPERATIONAL CASH FLOW and STOCK RETURNS. Moreover, there is no significant relationship between the determinant power of traditional criteria performance and that of modern ones.

Cites

THE RELATIONSHIP BETWEEN CREATED SHAREHOLDER VALUE (CSV) AND PERFORMANCE EVALUATION MEASURES IN GROWTH AND VALUE COMPANIES

References

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APA: Copy

MOEIN ALDIN, MAHMOUD, NAYEBZADEH, SH., & MANSOURI, E.. (2010). COMPARING THE DETERMINANT POWER OF TRADITIONAL AND NEW CRITERIA AT PERFORMANCE ASSESSMENT. FINANCIAL ACCOUNTING, 2(6), 121-140. SID. https://sid.ir/paper/168172/en

Vancouver: Copy

MOEIN ALDIN MAHMOUD, NAYEBZADEH SH., MANSOURI E.. COMPARING THE DETERMINANT POWER OF TRADITIONAL AND NEW CRITERIA AT PERFORMANCE ASSESSMENT. FINANCIAL ACCOUNTING[Internet]. 2010;2(6):121-140. Available from: https://sid.ir/paper/168172/en

IEEE: Copy

MAHMOUD MOEIN ALDIN, SH. NAYEBZADEH, and E. MANSOURI, “COMPARING THE DETERMINANT POWER OF TRADITIONAL AND NEW CRITERIA AT PERFORMANCE ASSESSMENT,” FINANCIAL ACCOUNTING, vol. 2, no. 6, pp. 121–140, 2010, [Online]. Available: https://sid.ir/paper/168172/en

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