The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets
AbstractUsing internal and external financial resources has different effects on productivity, return on accounting and efficiency of investment based on volatilities is based on reward payment to managers. In the present study, these questions are raised whether return on stock is effective on paym...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2016-03-01
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| Series: | بررسی‌های حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_57020_1997ba9318b805131b94c82889f7a5fe.pdf |
| _version_ | 1828221592970199040 |
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| author | Zahra Pourzamani Abbas Tarazian |
| author_facet | Zahra Pourzamani Abbas Tarazian |
| author_sort | Zahra Pourzamani |
| collection | DOAJ |
| description | AbstractUsing internal and external financial resources has different effects on productivity, return on accounting and efficiency of investment based on volatilities is based on reward payment to managers. In the present study, these questions are raised whether return on stock is effective on payment of reward of board of manager based on cash assets growth rate? Is the change of return on asset effective on payment of reward of board based on growth rate of cash asset? Is stock return and change of return of assets simultaneous effective on payment of board reward based on cash assets growth rate or not. To do this, data of 81 companies listed on TSE during 2009-2013, multi-variate regression and pooled data model are used. The results of investigations showed that there was not a significant association between changes of return on assets and stock return with reward based on growth rate of cash assets of companies listed on TSE. |
| first_indexed | 2024-04-12T16:43:43Z |
| format | Article |
| id | doaj.art-db7da2e8e2b94897843506f7d7db1b44 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-04-12T16:43:43Z |
| publishDate | 2016-03-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-db7da2e8e2b94897843506f7d7db1b442022-12-22T03:24:41ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80392016-03-01231557210.22059/acctgrev.2016.5702057020The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash AssetsZahra Pourzamani0Abbas Tarazian1دانشیار حسابداری، دانشگاه آزاد اسلامی، واحد تهران مرکزی، تهران، ایرانکارشناسارشد حسابداری، دانشگاه آزاد اسلامی، واحد تهران مرکزی، تهران، ایرانAbstractUsing internal and external financial resources has different effects on productivity, return on accounting and efficiency of investment based on volatilities is based on reward payment to managers. In the present study, these questions are raised whether return on stock is effective on payment of reward of board of manager based on cash assets growth rate? Is the change of return on asset effective on payment of reward of board based on growth rate of cash asset? Is stock return and change of return of assets simultaneous effective on payment of board reward based on cash assets growth rate or not. To do this, data of 81 companies listed on TSE during 2009-2013, multi-variate regression and pooled data model are used. The results of investigations showed that there was not a significant association between changes of return on assets and stock return with reward based on growth rate of cash assets of companies listed on TSE.https://acctgrev.ut.ac.ir/article_57020_1997ba9318b805131b94c82889f7a5fe.pdfReturn on assetsReturn on StockManager RewardCash Assets |
| spellingShingle | Zahra Pourzamani Abbas Tarazian The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets بررسی‌های حسابداری و حسابرسی Return on assets Return on Stock Manager Reward Cash Assets |
| title | The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets |
| title_full | The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets |
| title_fullStr | The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets |
| title_full_unstemmed | The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets |
| title_short | The Mutual Effect of Volatilities of Return on Assets and Securities on Reward of Managers Based on Growth Rate of Cash Assets |
| title_sort | mutual effect of volatilities of return on assets and securities on reward of managers based on growth rate of cash assets |
| topic | Return on assets Return on Stock Manager Reward Cash Assets |
| url | https://acctgrev.ut.ac.ir/article_57020_1997ba9318b805131b94c82889f7a5fe.pdf |
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