Seyyed Moosa Mohammadi, Ali Tarkhorani, S. Sadeghi
{"title":"研究在德黑兰证券交易所上市的公司中,管理层对利润的预测、管理层激励与管理者承担风险之间的关系","authors":"Seyyed Moosa Mohammadi, Ali Tarkhorani, S. Sadeghi","doi":"10.24200/jmas.vol9iss01pp1-16","DOIUrl":null,"url":null,"abstract":"\n \n \n \n \nThe purpose of this study was to investigate the effect of management forecasting of profit and managerial motivations on managers' risk-taking in companies listed on the Tehran Stock Exchange. The research method was correlational in nature and content of a research. The method of this research was descriptive and correlational based on composite data and multivariate regression statistical method was used to examine the relationship between independent and dependent variables. Data analysis was performed based on the method of studying composite data, regression of composite data with fixed effects (panel). The statistical population of this study was the companies listed on the Tehran Stock Exchange in the period from 1392 to 1397. Using elimination screening sampling method, 106 companies were studied as a statistical sample size. Data analysis and processing was performed using Eviews10 software and the results showed that fluctuations in management's estimate of the CEO's percentage of dividends, annual bonuses paid to managers on managers' risk-taking in companies listed on the Tehran Stock Exchange. It has a significant effect. \n \n \n \n","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"28 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Investigating the relationship between management forecasting of profits and management incentives with managers' risk-taking in companies listed on the Tehran Stock Exchange\",\"authors\":\"Seyyed Moosa Mohammadi, Ali Tarkhorani, S. Sadeghi\",\"doi\":\"10.24200/jmas.vol9iss01pp1-16\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n \\n \\n \\n \\nThe purpose of this study was to investigate the effect of management forecasting of profit and managerial motivations on managers' risk-taking in companies listed on the Tehran Stock Exchange. The research method was correlational in nature and content of a research. The method of this research was descriptive and correlational based on composite data and multivariate regression statistical method was used to examine the relationship between independent and dependent variables. Data analysis was performed based on the method of studying composite data, regression of composite data with fixed effects (panel). The statistical population of this study was the companies listed on the Tehran Stock Exchange in the period from 1392 to 1397. Using elimination screening sampling method, 106 companies were studied as a statistical sample size. Data analysis and processing was performed using Eviews10 software and the results showed that fluctuations in management's estimate of the CEO's percentage of dividends, annual bonuses paid to managers on managers' risk-taking in companies listed on the Tehran Stock Exchange. It has a significant effect. \\n \\n \\n \\n\",\"PeriodicalId\":370173,\"journal\":{\"name\":\"Journal of Management and Accounting Studies\",\"volume\":\"28 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-02-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Management and Accounting Studies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24200/jmas.vol9iss01pp1-16\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Management and Accounting Studies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24200/jmas.vol9iss01pp1-16","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Investigating the relationship between management forecasting of profits and management incentives with managers' risk-taking in companies listed on the Tehran Stock Exchange
The purpose of this study was to investigate the effect of management forecasting of profit and managerial motivations on managers' risk-taking in companies listed on the Tehran Stock Exchange. The research method was correlational in nature and content of a research. The method of this research was descriptive and correlational based on composite data and multivariate regression statistical method was used to examine the relationship between independent and dependent variables. Data analysis was performed based on the method of studying composite data, regression of composite data with fixed effects (panel). The statistical population of this study was the companies listed on the Tehran Stock Exchange in the period from 1392 to 1397. Using elimination screening sampling method, 106 companies were studied as a statistical sample size. Data analysis and processing was performed using Eviews10 software and the results showed that fluctuations in management's estimate of the CEO's percentage of dividends, annual bonuses paid to managers on managers' risk-taking in companies listed on the Tehran Stock Exchange. It has a significant effect.