Impact of the Management Performance Evaluation Methods on the Data Quality in Accounting

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 ۱۱۲ companies in Tehran Stock Exchange during ۲۰۱۰ to ۲۰۱۳ that are selected by the systematic elimination method. These companies were totally ۵۶۰ 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.

کلیدواژه ها:

Performance Evaluation ، Quality Management ، Accounting data