ACCOUNTING CONSERVATISM AND EXECUTIVE COMPENSATION

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BANIMAHD BAHMAN; MORADZADEHFARD MAHDI; VALIKHANI MOHAMMAD JAFAR

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

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:7 | Issue:22 Page(s): 21-34

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Information Journal Paper

Title

ACCOUNTING CONSERVATISM AND EXECUTIVE COMPENSATION

Author(s)

BANIMAHD BAHMAN | MORADZADEHFARD MAHDI | VALIKHANI MOHAMMAD JAFAR | Issue Writer Certificate

Keywords

ACCOUNTING CONSERVATISMQ2

EXECUTIVE COMPENSATION AND AGENCY THEORYQ2

Abstract

According to positive accounting research, ACCOUNTING CONSERVATISM as an efficient contracting mechanism can restrict the opportunistic behavior of management in overstating executive compensation. Hence, This study investigates the relationship between ACCOUNTING CONSERVATISM and executive compensation in the 120 listed firms of Tehran Stock Exchange (TSE) during a 9-year period from 2004-2012. The research method is correlation and we use multiple regression to test hypotheses. The results of this study show that there is a negative and significant relation between ACCOUNTING CONSERVATISM and executive compensation in sample study. Research evidence also show that firm size and profitability have a positive effect on executive compensation. Moreover, findings indicate that debt ratio and management change have no any relation with executive compensation.

Cites

THE RELATIONSHIP BETWEEN SHORT-SIGHTED PROFIT QUALITY MANAGEMENT AND INVESTMENTS IN COMPANIES LISTED ON THE TEHRAN STOCK EXCHANGE

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APA: Copy

BANIMAHD, BAHMAN, MORADZADEHFARD, MAHDI, & VALIKHANI, MOHAMMAD JAFAR. (2014). ACCOUNTING CONSERVATISM AND EXECUTIVE COMPENSATION. MANAGEMENT ACCOUNTING, 7(22), 21-34. SID. https://sid.ir/paper/198777/en

Vancouver: Copy

BANIMAHD BAHMAN, MORADZADEHFARD MAHDI, VALIKHANI MOHAMMAD JAFAR. ACCOUNTING CONSERVATISM AND EXECUTIVE COMPENSATION. MANAGEMENT ACCOUNTING[Internet]. 2014;7(22):21-34. Available from: https://sid.ir/paper/198777/en

IEEE: Copy

BAHMAN BANIMAHD, MAHDI MORADZADEHFARD, and MOHAMMAD JAFAR VALIKHANI, “ACCOUNTING CONSERVATISM AND EXECUTIVE COMPENSATION,” MANAGEMENT ACCOUNTING, vol. 7, no. 22, pp. 21–34, 2014, [Online]. Available: https://sid.ir/paper/198777/en

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