Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the relationship between financial reporting misconduct and CEO performance incentives

Document Type : Original Article

Author
maad
Abstract
The purpose of this study is to investigate the relationship between financial reporting violations and incentives for CEO performance of listed companies. The present study is an applied research in terms of purpose-based classification. The purpose of applied research is to develop applied knowledge in a specific field. The statistical population of the present study includes companies listed on the Tehran Stock Exchange over a period of 5 years, including the financial statements of 2016-2016. In order to achieve the goals, 175 eligible companies have been tested from among the companies listed on the Tehran Stock Exchange. Also, in terms of inference about research hypotheses, it is in the descriptive-correlational research group and to test the hypotheses, combined regression models and logistic data have been used. Findings show that there is a significant and direct relationship between financial reporting violations and CEO performance incentives, so that with the increase of CEO incentives of listed companies, the amount of violations in their financial reporting increases.
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