چکیده:
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
خلاصه ماشینی:
Given the above subjects, the main problem of this study is explained as follows: Does the Samantha's total productivity model is more effective to evaluate the management efficiency than Du Pont Ratio System and Tobin's Q ratio methods on the quality of the accounting data in the companies listed in Tehran Stock Exchange?
(View the image of this page) H3: Sumanth's total productivity model has more impact on the management performance evaluation of the profits smoothing of the firms listed on the Tehran Stock Exchange than other mentioned meth- ods (DuPont ratio & system Tobin's Q ratio).
H1 Test of the Research H1: Sumanth's total productivity model has more impact on the management performance evaluation of the earning Persistence of the firms listed on the Tehran Stock Exchange than other mentioned methods (DuPont ratio & system Tobin's Q ratio).
Table 6: Coefficients estimation of H2model (View the image of this page) As it is specified in the above model, Sumanth's total productivity model to evaluate the management performance is more impact than the other methods (Du Pont ratio & system Tobin's Q ratio) on the predictability of the companies listed in the Tehran Stock Exchange.
Table 9: Coefficients estimation of H1 model (View the image of this page) EQ3it=1/401985-0/001646TPit+ 0/0072492logTPi 2-0/545360ROIit-0/0211062Qit As it is specified in the above model, Sumanth's total productivity model to evaluate the management performance is much less impact than the other methods (Du Pont ratio & system Tobin's Q ratio) on the profit smoothing of the companies listed in the Tehran Stock Exchange.