INVESTIGATING THE EFFECT OF EARNINGS ACCURACY AND STICKINESS ON THE BOARD OF DIRECTORS BONUS IN TEHRAN STOCK EXCHANGE LISTED COMPANIES

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VAEZ SAYED ALI; MONTAZERHOJAT AMIRHOSEIN; BONABI GHADIM RAHIM

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Title

INVESTIGATING THE EFFECT OF EARNINGS ACCURACY AND STICKINESS ON THE BOARD OF DIRECTORS BONUS IN TEHRAN STOCK EXCHANGE LISTED COMPANIES

Author(s)

VAEZ SAYED ALI | MONTAZERHOJAT AMIRHOSEIN | BONABI GHADIM RAHIM | Issue Writer Certificate

Keywords

CONDITIONAL CONSERVATISMQ2

EARNING MANAGEMENTQ1

BOARD OF DIRECTORS BONUSQ2

EARNINGS ACCURACYQ2

EXPENSE MATCHINGQ1

Abstract

Bonus programs are designed to reduce the agency problems caused by the separation of ownership from management. Hence, one of the important indicators of Bonus evaluation is the reported EARNINGS ACCURACY and the stickiness of earning with Bonus, Which in this study for the EARNINGS ACCURACY from EARNING MANAGEMENT through accrual and manipulation activities in the form of increased profits, CONDITIONAL CONSERVATISM, EXPENSE MATCHING and cash flow forecast precision, Has been used as an alternative variable. To test the assumptions, data related to the 121companies listed in Tehran Stock Exchange for the period 2009 to 2016 were used and the above mentioned data have been analyzed using multivariate regression and Panel data analysis method. The results show that bonus are Stickiness to the reported earnings. Increasing Abnormal accruals and CONDITIONAL CONSERVATISM unlike the expected results and EXPENSE MATCHING and cash flow forecast precision according In line with expectation of research, has a positive meaningful impact on bonus and manipulation activities in the form of increased profits according to the expectation of research, has a negative meaningful effect on BOARD OF DIRECTORS BONUS.

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APA: Copy

VAEZ, SAYED ALI, MONTAZERHOJAT, AMIRHOSEIN, & BONABI GHADIM, RAHIM. (2017). INVESTIGATING THE EFFECT OF EARNINGS ACCURACY AND STICKINESS ON THE BOARD OF DIRECTORS BONUS IN TEHRAN STOCK EXCHANGE LISTED COMPANIES. FINANCIAL ACCOUNTING, 9(34 ), 151-177. SID. https://sid.ir/paper/358037/en

Vancouver: Copy

VAEZ SAYED ALI, MONTAZERHOJAT AMIRHOSEIN, BONABI GHADIM RAHIM. INVESTIGATING THE EFFECT OF EARNINGS ACCURACY AND STICKINESS ON THE BOARD OF DIRECTORS BONUS IN TEHRAN STOCK EXCHANGE LISTED COMPANIES. FINANCIAL ACCOUNTING[Internet]. 2017;9(34 ):151-177. Available from: https://sid.ir/paper/358037/en

IEEE: Copy

SAYED ALI VAEZ, AMIRHOSEIN MONTAZERHOJAT, and RAHIM BONABI GHADIM, “INVESTIGATING THE EFFECT OF EARNINGS ACCURACY AND STICKINESS ON THE BOARD OF DIRECTORS BONUS IN TEHRAN STOCK EXCHANGE LISTED COMPANIES,” FINANCIAL ACCOUNTING, vol. 9, no. 34 , pp. 151–177, 2017, [Online]. Available: https://sid.ir/paper/358037/en

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