Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting
محورهای موضوعی : Financial Mathematics
Hossein Parsamehr
1
(
Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
)
Ali Kasravi
2
(
Department of Management, Arak Branch, Islamic Azad University, Arak, Iran
)
Mohadeseh Fazli
3
(
Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran
)
کلید واژه: Performance Evaluation, Quality Management, Accounting data,
چکیده مقاله :
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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