تأثيـر خصائص مجلس الإدارة، أداء الشرکة وهياکل الملکية على تعويضات الإدارة التنفيذية

نوع المستند : بحوث باللغة العربیة

المؤلف

أستاذ المحاسبة المساعد، قسم المحاسبة - کلية إدارة الأعمال، جامعة الملک فيصل بالأحساء، المملکة العربية السعودية

المستخلص

لا يمکن حصر العوامل المؤثـرة على تعويضات الإدارة التنفيذية، ولکن هذه الدراسة تسعى لمعرفة تأثيـر خصائص مجلس الإدارة، أداء الشرکة وهيکل الملکية على هذه التعويضات. وذلک من خلال اختبار تأثيـر هذه المتغيـرات على تعويضات الإدارة التنفيذية، على عينة من الشرکات المدرجة بالسوق المالية السعودية. ولتحقيق هذا الهدف استخدمت الدراسة تحليل الارتباط لاختبار صحة فرضيات الدراسة. واستخدمت الدراسة تحليل الانحدار لتقديـر نموذج الدراسة. توصلت الدراسة إلى وجود ارتباط ضعيف جداً بيـن تعويضات الإدارة التنفيذية وعدد الأعضاء المستقليـن والأعضاء الأجانب بمجلس الإدارة، کما توصلت إلى أن ملکية کبار المساهميـن هو المتغيـر الوحيد الذي يملک قدرة على تفسيـر التبايـن في تعويضات الإدارة التنفيذية. أوصت الدراسة بالحد من تضارب المصالح بيـن الملاک والإدارة من خلال ربط تعويضات الإدارة بأداء الشرکة.

الكلمات الرئيسية


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