Studying the Relationship between the Financial Incentives of Board Members and Disclosure of Corporate Risk, Emphasizing the Levels of Corporate Performance and Risk

Publish Year: 1397
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:

JR_AMFA-3-1_005

تاریخ نمایه سازی: 7 مهر 1400

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 ۹۸ listed firms in Tehran Stock Exchange during ۲۰۱۱-۲۰۱۵ (۴۹۰ 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.

Keywords:

Board members , Disclosure , Quality of risk disclosure

Authors

Reza Jamkarani

Department of accounting, Qom Branch, Islamic Azad University, Qom, Iran

Ali Lalbar

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

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