Studying the Relationship between the Financial Incentives of Board Members and Disclosure of Corporate Risk, Emphasizing the Levels of Corporate Performance and Risk
Journal Title: Advances in Mathematical Finance and Applications - Year 2018, Vol 3, Issue 1
Abstract
The study aims to investigate the relationship between the financial incentives of board members and disclosure of corporate risk, emphasizing the levels of corporate performance and risk in Iran. The research sample includes 98 listed firms in Tehran Stock Exchange during 2011-2015 (490 years-firms); the firms have selected by using a systematic removal method. Regarding the aim, the present research is classified as an applied research and concerning its method, it is categorized as a descriptive research. The research hypotheses are examined using the linear regression testing method; Eviews software has employed for data analysis and hypotheses testing. Based on the regression results, financial incentives of board members are effective on the quality and extend of firm’s risk disclosure.
Authors and Affiliations
Reza Gholami Jamkarani, Ali Lalbar
Keywords
Related Articles
- EP ID EP512544
- DOI 10.22034/AMFA.2018.539135
- Views 54
- Downloads 0
The Effect of the Sale of the Company to Disclose Bad News for Companies at Different Levels of Activity Ratios
Companies must publish financial reports on time. When market information is more important and this information is used to shape more effective decision-making. Although most companies, financial reports required by the...
Investigating the Relationship between Accounting Earning and Gross Domestic Product in Companies Listed in Tehran Stock Exchange
Accounting earning represents the positive performance of companies during their pertinent financial periods, thus it is assumed that accounting earning will be noted by investors, which could contribute to the optimum a...
Impacts of Cash Dividend Components on Earning Persistence and Return on Stock
The aim of this study is to evaluate the impact of cash dividend components on corporates earnings persistence and return on stock. The population of study con-sists of 109 companies listed in Tehran Stock Exchange from...
The Relationship between Capital Investment Choice and Capital Productivity: A Test of Firm Life Cycle Theory (A Comparative Investigation of Cyclical and Non-Cyclical Companies)
According to the firm life cycle theory, companies go through certain behavioral patterns in various stages of their life. A thorough understanding and recognition of these behavioral patterns, new investment in assets a...
Comparing Relative and Additive Contents of Return with Cash Recovery Rate
One of the goals of financial reporting is to provide the useful information in order to facilitate the decision making. Accounting information system is of high importance for the users to make specific decisions. The i...