The role of strategy in the measurement of the performance applied to executive reward in the firms listed in Tehran Stock Exchange
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 2
Abstract
In the recent years, considering economic and competitive situation, competitive strategies have extensively attracted firms' attention. In this regard, the firms able to adopt a suitable strategy have an appropriate performance and performance evaluation plays significant roles in employees' rewarding system. Therefore, the present paper attempts to investigate the role of strategy on the measurement of the performance applied to determine executive reward. To perform the study, 106 firms listed in Tehran Exchange Stock with accessible statistical data have been selected as a sample The present paper is descriptive and methodology is of a post-event type. To collect data, Rahavard Novin Software was used and to test the hypotheses, correlation statistical method and multi-variable regression applied. The study results indicate that, in Iran Stock Exchange, there is a robust, direct and significant relationship between cost leadership strategies and accounting and economic criteria for the evaluation of financial performance applied to executive reward, but there is a highly weak, direct and significant relationship between differentiation strategies and accounting and economic criteria for the evaluation of financial performance applied to executive reward.
Authors and Affiliations
Rezvan naserinajafabady *| Business Management M.A. Student, Department of Business Management, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.email:rezvan.naseri1366@gmail.com, Babak jamshidinavid| Associate Professor of Business Administration, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran, Mehrdad Ghanbari| Department of Business Management, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
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