Remuneration of Non-Executive Independent Directors Review the View of Representation Theory

Publish Year: 1396
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_AMFA-2-2_004

تاریخ نمایه سازی: 7 مهر 1400

Abstract:

Management is trying to maximize your rewards and that means in terms of net profit, return on investment (performance) or other accounting measures and also by trying to Making positive changes in the prices of corporate securities to be done. In other words, the maximum managers Their interests are trying to improve corporate performance and the improvement of the capital Investors will be aware of the attention and increased trade and thus share in research Willing to "review the independent non-executive directors' fees from the perspective of agency theory" discussed Is. The sample is composed of ۹۲ companies selected by systematic elimination Is. The company had a total of ۴۶۰ years. To analyze the data analysis and hypothesis testing This software has been used ۷ EVIEWS according to regression analysis, the following results were obtained: Between independent non-executive director's fees and visible efforts there is a significant positive relationship manager. Between independent non-executive directors' fees and the number of board meetings there is a significant positive relationship.

Authors

Ali Lalbar

Department of Accounting ,College of Management, Arak Branch, Islamic Azad University, Arak, Iran.

Mitra Mohammadtalebi

Department of Accounting ,College of Management, Arak Branch, Islamic Azad University, Arak, Iran.

Bahareh Mohammadtalebi

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

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