The effect of compensation and bonuses paid on the quality of earnings, "An applied study in the banks listed in the Damascus Securities Exchange"

Abstract

The aim of the research is to study the impact of compensation and bonuses paid to each of the members of the board of directors and executive directors on the quality of profits that were measured through financial indicators derived from the list of cash flows of public shareholding companies listed on the Damascus Stock Exchange. During the annual reports published on the Syrian Securities Commission website, the study sample was limited to listed banks, and the spss program was used to study the statistical relationship between the variables, and the study concluded that there is a strong and positive direct relationship between the compensation and rewards variable and each of the two dependent variables (the rate of return on assets operational), (activity index indicator), and there is no relationship between each of the independent variable represented in rewards and compensation and the dependent variable represented by the percentage of operational flow.