DISCLOSURE QUALITY AND MANAGEMENT BONUS

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AHMADPOUR AHMAD; HAJIHA ZOHREH; CHENARI HASAN

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Paper Information

Journal: Journal of Empirical Research in Accounting Year:2017 | Volume:6 | Issue:23 Page(s): 43-61

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Information Journal Paper

Title

DISCLOSURE QUALITY AND MANAGEMENT BONUS

Author(s)

AHMADPOUR AHMAD | HAJIHA ZOHREH | CHENARI HASAN | Issue Writer Certificate

Keywords

CEO REWARDEDQ1

CASH REWARDEDQ1

DISCLOSURE QUALITYQ1

MORAL HAZARDQ1

NON-CASH REWARDEDQ2

Abstract

This paper studies management bonus and DISCLOSURE QUALITY, using historical data of firms listed in the Tehran Stock Exchange during the period from 2010 to 2014. The empirical evidence from other countries shows a significant positive correlation between management bonus and DISCLOSURE QUALITY. To test the hypotheses the multivariate regression with panel data is used. The results of the first hypothesis test suggest that there is a significant negative relation between the cash bonus payment and DISCLOSURE QUALITY. The results of the second hypothesis test suggest that there is a significant negative relation between non-cash bonus payment and DISCLOSURE QUALITY too. The findings of the research hypotheses confirm MORAL HAZARD hypothesis of possibility for mismanagement to get more bonus.

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APA: Copy

AHMADPOUR, AHMAD, HAJIHA, ZOHREH, & CHENARI, HASAN. (2017). DISCLOSURE QUALITY AND MANAGEMENT BONUS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(23 ), 43-61. SID. https://sid.ir/paper/241070/en

Vancouver: Copy

AHMADPOUR AHMAD, HAJIHA ZOHREH, CHENARI HASAN. DISCLOSURE QUALITY AND MANAGEMENT BONUS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2017;6(23 ):43-61. Available from: https://sid.ir/paper/241070/en

IEEE: Copy

AHMAD AHMADPOUR, ZOHREH HAJIHA, and HASAN CHENARI, “DISCLOSURE QUALITY AND MANAGEMENT BONUS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 23 , pp. 43–61, 2017, [Online]. Available: https://sid.ir/paper/241070/en

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