Remuneração de executivos e desempenho de companhias brasileiras
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Remuneração de executivos e desempenho de companhias brasileiras

Remuneração de executivos e desempenho de companhias brasileiras


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About the Book

Com a publicação da Instrução Normativa 480 editada pela Comissão de Valores Mobiliários que, entre outras normatizações, determinou a divulgação de remunerações de membros de componentes da alta diretoria, tornou possível a evidenciação empírica dos estudos sobre remuneração executiva e desempenho de companhias presentes no mercado acionário brasileiro. Assim, a presente pesquisa buscou responder à seguinte questão: existe relação entre remuneração de executivos e o desempenho de companhias abertas brasileiras? Logo, o objetivo geral da pesquisa foi o de verificar se a remuneração paga aos executivos de companhias abertas brasileiras é influenciada pelo desempenho destas empresas. Foram utilizados dados em painel com a observação de efeitos fixos e efeitos aleatórios. A pesquisa apresentou resultado que corrobora com a Teoria da Agência, pois há relação estatisticamente positiva e significativa entre a remuneração e o desempenho. Concluiu que há aumento da remuneração variável paga aos executivos quando há aumento do retorno para o acionista no exercício, no exercício imediatamente anterior e no segundo exercício anterior.


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Product Details
  • ISBN-13: 9783639850680
  • Publisher: Novas Edicoes Academicas
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 152 mm
  • ISBN-10: 3639850688
  • Publisher Date: 11 Dec 2015
  • Height: 229 mm
  • No of Pages: 140
  • Series Title: Portuguese
  • Weight: 263 gr


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