Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company)
Keywords:
Directors' compensation, financial transparency, financial reporting, JEL Classification: G32, G24Abstract
Subject and Purpose: Remuneration of managers and its measurement, especially in public companies, is one of the challenges of the economy of developing countries, and applying approaches such as financial reporting transparency can be useful in this regard. In this regard, this research was carried out with the aim of designing a model for assessing managers' rewards with the approach of transparency of financial reporting in Iran's National Oil Products Distribution Company.
Research Method: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative part of the research, the required data were collected using interviews with 20 academic and organizational experts. In the quantitative part, in order to design the model, first, using the self-interaction matrix, the relationship and effectiveness of the extracted indicators were collected with the help of experts. Quantitative data were also analyzed with MATLAB software.
Research Finfings: After qualitative data analysis, 21 indicators were identified and extracted to measure managers' rewards with the approach of financial reporting transparency. Then, analyzing the results in the quantitative part of achieving a five-level model consisting of 21 indicators, the most effective indicator of which is training to clarify reporting and aligning financial reporting with international reporting standards.
Conclusion, Orginality and its Contribution to the Knowledge: The model of the research showed that the model of evaluating managers' rewards with the approach of transparency of financial reporting in Iran National Oil Products Distribution Company has two indicators which are the most influential indicators, 9 indicators which are the most influential indicators and 10 indicators act as a link in this model.
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Copyright (c) 2025 Alireza Maleki (Author); Fatemeh Ahmady (Corresponding author); Forouzan Mohammadi yarijani, Maryam Nouraie (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
