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Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting

Publish Year: 1396
Type: Journal paper
Language: English
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JR_AMFA-2-1_004

Index date: 29 September 2021

Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting abstract

The impact of the management performance evaluation methods on the information quality in accounting will be studied in this paper. The information plays two roles in the market-oriented economies; first, it allows the investors to evaluate the potential opportunities of the investment (prospective role) and, secondly, it enables the investors to monitor how to allocate and use their capital by the establishment of some mechanisms. The statistical sample includes the 112 companies in Tehran Stock Exchange during 2010 to 2013 that are selected by the systematic elimination method. These companies were totally 560 years old. The hypothesis of the linear regression test was used in this study to analyze the data and Eviews software is used for hypothesis test.

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Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting authors

Hossein Parsamehr

Department of Management, Arak Branch, Islamic Azad University, Arak, Iran

Ali Kasravi

Department of Management, Arak Branch, Islamic Azad University, Arak, Iran

Mohadeseh Fazli

Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran

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