The Effect of Cost Behavior on Executive Compensation Working in Listed Companies of TSE, Iran

This article aimed to study the effect of cost behavior on executive manager reward of Tehran Stock Exchange (TSE) companies, Iran. To this end, the hypotheses were developed to study the effect of cost behavior on Returns On Assets (ROA) and sales prediction or expectations. The statistical population consisted of 93 companies in a 5-year period (2010-2014). This is a descriptive survey. Data were analyzed using multiple linear regressions. The results indicated that ROA and sales expectations had a significant relationship with cost behavior. As a result, cost behavior affects the executive manager compensation through ROA and sales expectations.

کلیدواژه ها:

Cost Behavior ، ROA ، Sales Expectations ، Executive Compensation