Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance

Detalhes bibliográficos
Autor(a) principal: Stüpp, Diego Rafael
Data de Publicação: 2016
Outros Autores: Pavesi, Ilaci, Vicente, Ernesto Fernando Rodrigues, Alberton, Luiz
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015001
Resumo: Corporate governance has emerged as proposed minimization of conflicts and costs of agency problem. This essay has the objective to verify what is the status of the disclosure about administrators remuneration in Brazilian companies listed in BM&FBOVESPA with bigger and smaller level of corporate governance, based on the European evaluation model indicated by Ferrarini, Maloney and Ungureanu (2009). This essay is a descriptive study as for the objectives; as for the technical procedures, it is considered as documental research based on data obtained from the Reference Form of the BM&FBOVESPA listed companies. As for the approach of the problem, it is presented as a quantitative study with hypothesis test application test t of Student. The sample of the research is of 20 companies, 10 from the New Market corporative governance segment and the other 10 from the Traditional segment. The results of the essay show a higher level of disclosure in companies from the New Market for governance, and individual examples of executives and non-executives, whereas for the political area, the disclosure is found in similar level.
id UDESC-3_52ab17332c950c4bb8e2c09b7bb88d91
oai_identifier_str oai::article/6009
network_acronym_str UDESC-3
network_name_str Revista Brasileira de Contabilidade e Gestão
repository_id_str
spelling Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governanceEvaluación de la evidenciación de la remuneración de los administradores y de los niveles de gobierno corporativoAvaliação da evidenciação da remuneração dos administradores e os níveis de governança corporativagovernança corporativaremuneração de administradoresevidenciaçãocorporate governancemanagers remunerationdisclosuregobierno corporativocompensación de directoresdivulgaciónCorporate governance has emerged as proposed minimization of conflicts and costs of agency problem. This essay has the objective to verify what is the status of the disclosure about administrators remuneration in Brazilian companies listed in BM&FBOVESPA with bigger and smaller level of corporate governance, based on the European evaluation model indicated by Ferrarini, Maloney and Ungureanu (2009). This essay is a descriptive study as for the objectives; as for the technical procedures, it is considered as documental research based on data obtained from the Reference Form of the BM&FBOVESPA listed companies. As for the approach of the problem, it is presented as a quantitative study with hypothesis test application test t of Student. The sample of the research is of 20 companies, 10 from the New Market corporative governance segment and the other 10 from the Traditional segment. The results of the essay show a higher level of disclosure in companies from the New Market for governance, and individual examples of executives and non-executives, whereas for the political area, the disclosure is found in similar level.El gobierno corporativo surgió como una propuesta para minimizar los conflictos y costos derivados del problema de agencia. Este estudio tiene como objetivo verificar cómo se encuentra la evidenciación de la remuneración de los administradores en las empresas brasileñas listadas en la BM&FBovespa con los niveles más altos y más bajos de gobierno corporativo, con base en el modelo de evaluación europeo propuesto por Ferrarini, Maloney y Ungureanu (2009). Este es un estudio descriptivo en cuanto a los objetivos, en lo que respecta a los procedimientos técnicos se clasifica como una investigación documental en la base de datos obtenida del Formulario de Referencia de las compañías listadas en BM&FBovespa. En cuanto al abordaje del problema, se presenta como un estudio cuantitativo con la aplicación de la prueba de hipótesis denominada prueba t de Student. Se tiene como muestra a 20 empresas, 10 del segmento de gobierno corporativo del Nuevo Mercado y otras 10 del Tradicional. Los resultados del trabajo muestran un mayor grado de evidenciación en las empresas del Nuevo Mercado para los ámbitos de gobierno y evidenciación individual de los ejecutivos y no ejecutivos, mientras que para el área de política de divulgación, el grado de evidenciación es similar para los niveles de gobernanza Tradicional y Nuevo Mercado.A governança corporativa surgiu como proposta de minimização dos conflitos e custos decorrentes do problema de agência. Este estudo tem por objetivo verificar como se encontra a evidenciação da remuneração dos administradores nas empresas brasileiras listadas na BM&FBovespa com maior e menor nível de governança corporativa, com base no do modelo europeu de avaliação proposto por Ferrarini, Maloney e Ungureanu (2009). Trata-se de um estudo descritivo quanto aos objetivos, no que se refere aos procedimentos técnicos enquadra-se como pesquisa documental na base de dados obtida a partir do Formulário de Referencia das companhias listadas na BM&FBovespa. Quanto à abordagem do problema apresenta-se como um estudo quantitativo com a aplicação do teste de hipóteses denominado teste t de Student. Têm-se como amostra 20 empresas sendo 10 do segmento de governança corporativa do Novo Mercado e outras 10 do Tradicional. Os resultados do trabalho mostram maior grau de evidenciação nas empresas do Novo Mercado para as áreas de governança e evidenciação individual dos executivos e não executivos, enquanto para a área de política de evidenciação, o grau de evidenciação encontra-se semelhante para os níveis de governança Tradicional e Novo Mercado.Universidade do Estado de Santa Catarina — UDESC2016-04-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/231641900405201500110.5965/2764747104072015001Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 7 (2015); 1-16Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 7 (2015); 1-16Revista Brasileira de Contabilidade e Gestão; v. 4 n. 7 (2015); 1-162764-747110.5965/231641900405reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015001/5183Copyright (c) 2016 Diego Rafael Stüpp, Ilaci Pavesi, Ernesto Fernando Rodrigues Vicente, Luiz Albertonhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessStüpp, Diego RafaelPavesi, IlaciVicente, Ernesto Fernando RodriguesAlberton, Luiz2023-09-18T14:45:47Zoai::article/6009Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2023-09-18T14:45:47Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance
Evaluación de la evidenciación de la remuneración de los administradores y de los niveles de gobierno corporativo
Avaliação da evidenciação da remuneração dos administradores e os níveis de governança corporativa
title Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance
spellingShingle Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance
Stüpp, Diego Rafael
governança corporativa
remuneração de administradores
evidenciação
corporate governance
managers remuneration
disclosure
gobierno corporativo
compensación de directores
divulgación
title_short Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance
title_full Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance
title_fullStr Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance
title_full_unstemmed Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance
title_sort Evaluation of the evidence of the remuneration of the administrators and the levels of corporate governance
author Stüpp, Diego Rafael
author_facet Stüpp, Diego Rafael
Pavesi, Ilaci
Vicente, Ernesto Fernando Rodrigues
Alberton, Luiz
author_role author
author2 Pavesi, Ilaci
Vicente, Ernesto Fernando Rodrigues
Alberton, Luiz
author2_role author
author
author
dc.contributor.author.fl_str_mv Stüpp, Diego Rafael
Pavesi, Ilaci
Vicente, Ernesto Fernando Rodrigues
Alberton, Luiz
dc.subject.por.fl_str_mv governança corporativa
remuneração de administradores
evidenciação
corporate governance
managers remuneration
disclosure
gobierno corporativo
compensación de directores
divulgación
topic governança corporativa
remuneração de administradores
evidenciação
corporate governance
managers remuneration
disclosure
gobierno corporativo
compensación de directores
divulgación
description Corporate governance has emerged as proposed minimization of conflicts and costs of agency problem. This essay has the objective to verify what is the status of the disclosure about administrators remuneration in Brazilian companies listed in BM&FBOVESPA with bigger and smaller level of corporate governance, based on the European evaluation model indicated by Ferrarini, Maloney and Ungureanu (2009). This essay is a descriptive study as for the objectives; as for the technical procedures, it is considered as documental research based on data obtained from the Reference Form of the BM&FBOVESPA listed companies. As for the approach of the problem, it is presented as a quantitative study with hypothesis test application test t of Student. The sample of the research is of 20 companies, 10 from the New Market corporative governance segment and the other 10 from the Traditional segment. The results of the essay show a higher level of disclosure in companies from the New Market for governance, and individual examples of executives and non-executives, whereas for the political area, the disclosure is found in similar level.
publishDate 2016
dc.date.none.fl_str_mv 2016-04-25
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015001
10.5965/2764747104072015001
url https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015001
identifier_str_mv 10.5965/2764747104072015001
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/2316419004052015001/5183
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; Vol. 4 No. 7 (2015); 1-16
Revista Brasileira de Contabilidade e Gestão; Vol. 4 Núm. 7 (2015); 1-16
Revista Brasileira de Contabilidade e Gestão; v. 4 n. 7 (2015); 1-16
2764-7471
10.5965/231641900405
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
_version_ 1797048020458536960

Registros relacionados