چکیده (انگلیسی):

ABSTRACT: The objective of the present study is to study the relationship between managers’ compensation and
earnings in companies. It is a causal-analytic library survey which is based on the analysis of panel data. In this
research the financial information on 112 companies listed in the Tehran Stock Exchange from 2006 to 2010 is
analyzed. It shall be mentioned that 560 companies were listed in the Tehran Stock Exchange each year. The SPSS
20, EVIEWS 7 and MINITAB 16 software were used for analyzing the research results. Results of the study of the
research hypothesis indicated that there is a significant direct relationship between managers’ compensation and
earnings.