Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil

Detalhes bibliográficos
Autor(a) principal: Barros, Lucas Ayres B. de C.
Data de Publicação: 2015
Outros Autores: Silveira, Alexandre Di Miceli da, Bortolon, Patricia Maria, Leal, Ricardo Pereira Câmara
Tipo de documento: Relatório
Idioma: eng
Título da fonte: Repositório Institucional da UFRJ
Texto Completo: http://hdl.handle.net/11422/12305
Resumo: Indisponível
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spelling Barros, Lucas Ayres B. de C.Silveira, Alexandre Di Miceli daBortolon, Patricia MariaLeal, Ricardo Pereira Câmara2020-05-26T13:36:55Z2023-11-30T03:03:58Z2015BARROS, Lucas Ayres B. de C.; SILVEIRA, Alexandre di Miceli da; BORTOLON, Patricia Maria; LEAL, Ricardo Pereira Câmara. Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil. Rio de Janeiro: UFRJ, 2015. (Relatórios COPPEAD, 414).97885750810131518-3335http://hdl.handle.net/11422/12305IndisponívelA preliminary court injunction based on alleged personal security risks to managers and directors gave Brazilian public companies the option of non-compliance with the most sensitive part of newly mandated compensation disclosure rules. We find, however, no association between state-level crime data and non-compliance, which is possibly motivated by agency conflicts. Non-compliers tend to present lower corporate governance (CG) quality, higher ownership concentration, larger total assets, and less profitability. State and foreign owned companies are significantly less likely non-compliers. Shareholders correctly anticipated that lower CG quality firms were more likely to exercise their non-compliance option, but may have been negatively surprised when some higher CG quality firms did not comply.Submitted by Jaqueline Lima (jaqueline.lima@coppead.ufrj.br) on 2020-05-26T13:36:55Z No. of bitstreams: 1 RC_414-Comp.pdf: 362361 bytes, checksum: 90288c470ad05c78db6c18205c849aff (MD5)Made available in DSpace on 2020-05-26T13:36:55Z (GMT). No. of bitstreams: 1 RC_414-Comp.pdf: 362361 bytes, checksum: 90288c470ad05c78db6c18205c849aff (MD5) Previous issue date: 2015engUniversidade Federal do Rio de JaneiroUFRJBrasilInstituto COPPEAD de AdministraçãoRelatórios COPPEADCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOGovernança corporativaFacing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/report414abertoinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFRJinstname:Universidade Federal do Rio de Janeiro (UFRJ)instacron:UFRJORIGINALRC_414-Comp.pdfRC_414-Comp.pdfapplication/pdf362361http://pantheon.ufrj.br:80/bitstream/11422/12305/1/RC_414-Comp.pdf90288c470ad05c78db6c18205c849affMD51LICENSElicense.txtlicense.txttext/plain; charset=utf-81853http://pantheon.ufrj.br:80/bitstream/11422/12305/2/license.txtdd32849f2bfb22da963c3aac6e26e255MD5211422/123052023-11-30 00:03:58.785oai:pantheon.ufrj.br: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Repositório de PublicaçõesPUBhttp://www.pantheon.ufrj.br/oai/requestopendoar:2023-11-30T03:03:58Repositório Institucional da UFRJ - Universidade Federal do Rio de Janeiro (UFRJ)false
dc.title.pt_BR.fl_str_mv Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil
title Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil
spellingShingle Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil
Barros, Lucas Ayres B. de C.
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
Governança corporativa
title_short Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil
title_full Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil
title_fullStr Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil
title_full_unstemmed Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil
title_sort Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil
author Barros, Lucas Ayres B. de C.
author_facet Barros, Lucas Ayres B. de C.
Silveira, Alexandre Di Miceli da
Bortolon, Patricia Maria
Leal, Ricardo Pereira Câmara
author_role author
author2 Silveira, Alexandre Di Miceli da
Bortolon, Patricia Maria
Leal, Ricardo Pereira Câmara
author2_role author
author
author
dc.contributor.author.fl_str_mv Barros, Lucas Ayres B. de C.
Silveira, Alexandre Di Miceli da
Bortolon, Patricia Maria
Leal, Ricardo Pereira Câmara
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
topic CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
Governança corporativa
dc.subject.por.fl_str_mv Governança corporativa
description Indisponível
publishDate 2015
dc.date.issued.fl_str_mv 2015
dc.date.accessioned.fl_str_mv 2020-05-26T13:36:55Z
dc.date.available.fl_str_mv 2023-11-30T03:03:58Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/report
format report
status_str publishedVersion
dc.identifier.citation.fl_str_mv BARROS, Lucas Ayres B. de C.; SILVEIRA, Alexandre di Miceli da; BORTOLON, Patricia Maria; LEAL, Ricardo Pereira Câmara. Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil. Rio de Janeiro: UFRJ, 2015. (Relatórios COPPEAD, 414).
dc.identifier.uri.fl_str_mv http://hdl.handle.net/11422/12305
dc.identifier.isbn.pt_BR.fl_str_mv 9788575081013
dc.identifier.issn.pt_BR.fl_str_mv 1518-3335
identifier_str_mv BARROS, Lucas Ayres B. de C.; SILVEIRA, Alexandre di Miceli da; BORTOLON, Patricia Maria; LEAL, Ricardo Pereira Câmara. Facing the regulators: non-compliance with detailed mandatory compensation disclosure in Brazil. Rio de Janeiro: UFRJ, 2015. (Relatórios COPPEAD, 414).
9788575081013
1518-3335
url http://hdl.handle.net/11422/12305
dc.language.iso.fl_str_mv eng
language eng
dc.relation.ispartof.pt_BR.fl_str_mv Relatórios COPPEAD
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Universidade Federal do Rio de Janeiro
dc.publisher.initials.fl_str_mv UFRJ
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Instituto COPPEAD de Administração
publisher.none.fl_str_mv Universidade Federal do Rio de Janeiro
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFRJ
instname:Universidade Federal do Rio de Janeiro (UFRJ)
instacron:UFRJ
instname_str Universidade Federal do Rio de Janeiro (UFRJ)
instacron_str UFRJ
institution UFRJ
reponame_str Repositório Institucional da UFRJ
collection Repositório Institucional da UFRJ
bitstream.url.fl_str_mv http://pantheon.ufrj.br:80/bitstream/11422/12305/1/RC_414-Comp.pdf
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