Studying the Relationship between the Financial Incentives of Board Members and Disclosure of Corporate Risk, Emphasizing the Levels of Corporate Performance and Risk
محورهای موضوعی : Financial AccountingReza Jamkarani 1 , Ali Lalbar 2
1 - Department of accounting, Qom Branch, Islamic Azad University, Qom, Iran
2 - Department of Accounting, Arak Branch, Islamic Azad University Arak, Iran
کلید واژه: Disclosure, Board members, Quality of risk disclosure,
چکیده مقاله :
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 98 listed firms in Tehran Stock Exchange during 2011-2015 (490 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.
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