Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras
Autor(a) principal: | |
---|---|
Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFG |
dARK ID: | ark:/38995/00130000052zb |
Texto Completo: | http://repositorio.bc.ufg.br/tede/handle/tede/9734 |
Resumo: | There is evidence that in family companies, performance indicators are used to a lesser extent for the evaluation of executives, and that the remuneration of these directors tends to be lower when compared to other companies characterized as non-familiar. Besides that, it is assumed that the agency relationship is distinct in family firms, where agency costs may be less prevalent, impacting performance evaluation plans and executive compensation. In this sense, this study aims to verify the influence of the family in the evaluation of performance and in the remuneration of executives in Brazilian publicly traded companies. To analyze the relationships, the survey was carried out through data collection in 110 publicly traded companies, from 2010 to 2016. The data was analyzed through statistical analysis, using the moderation technique to capture the influence of the family in the use of performance evaluation indicators of the executives. The results indicated that the family influence perceived by the family's presence in the company has a direct relation with the total remuneration and with the variable remuneration provided to the executives. However, the relationship between the use of performance evaluation indicators for executives' remuneration was only verified when the influence of the family has a moderating role in this relationship. The findings show that, when family firms use some indicator of organizational performance evaluation in the process of evaluating executives' performance, the variable remuneration conceived tends to be smaller. On the other hand, when using indicators for short and long-term performance evaluation, the provision of incentives in Brazilian family enterprises is greater. In addition, when family companies make use of some indicator, in a short- and long-terms, the greater the total remuneration of the executives of the statutory board in Brazilian family-owned companies tends to be. Therefore, the influence of the family in the company affects the relation of performance evaluation and compensation of the executives, aligning the use of performance evaluation indicators according to the interests of the family and consequently influencing the remuneration spent. |
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Silva, Júlio Orestes dahttp://lattes.cnpq.br/2817057269143517Silva, Júlio Orestes daPimenta, Daiana PaulaGonzaga, Rosimeire Pimentelhttp://lattes.cnpq.br/5831939683136263Santos, Thaisa Renata dos2019-06-25T12:58:08Z2018-02-27SANTOS, Thaisa Renata dos. Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras. 2018. 121 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2018.http://repositorio.bc.ufg.br/tede/handle/tede/9734ark:/38995/00130000052zbThere is evidence that in family companies, performance indicators are used to a lesser extent for the evaluation of executives, and that the remuneration of these directors tends to be lower when compared to other companies characterized as non-familiar. Besides that, it is assumed that the agency relationship is distinct in family firms, where agency costs may be less prevalent, impacting performance evaluation plans and executive compensation. In this sense, this study aims to verify the influence of the family in the evaluation of performance and in the remuneration of executives in Brazilian publicly traded companies. To analyze the relationships, the survey was carried out through data collection in 110 publicly traded companies, from 2010 to 2016. The data was analyzed through statistical analysis, using the moderation technique to capture the influence of the family in the use of performance evaluation indicators of the executives. The results indicated that the family influence perceived by the family's presence in the company has a direct relation with the total remuneration and with the variable remuneration provided to the executives. However, the relationship between the use of performance evaluation indicators for executives' remuneration was only verified when the influence of the family has a moderating role in this relationship. The findings show that, when family firms use some indicator of organizational performance evaluation in the process of evaluating executives' performance, the variable remuneration conceived tends to be smaller. On the other hand, when using indicators for short and long-term performance evaluation, the provision of incentives in Brazilian family enterprises is greater. In addition, when family companies make use of some indicator, in a short- and long-terms, the greater the total remuneration of the executives of the statutory board in Brazilian family-owned companies tends to be. Therefore, the influence of the family in the company affects the relation of performance evaluation and compensation of the executives, aligning the use of performance evaluation indicators according to the interests of the family and consequently influencing the remuneration spent.Existem evidências de que nas empresas familiares utiliza-se em menor proporção indicadores de desempenho para avaliação dos executivos e que também a remuneração destes diretores tende a ser menor, quando comparada com as demais empresas caracterizadas como não familiares. Além disso, assume-se que a relação de agência seja distinta nas empresas familiares, em que os custos de agência podem ser menos predominantes, impactando os planos de avaliação de desempenho e a remuneração dos executivos. Neste sentido, este estudo objetiva verificar a influência da família na avaliação de desempenho e na remuneração de executivos em empresas brasileiras de capital aberto. Para analisar essas relações, a pesquisa foi realizada por meio de um levantamento de dados em 110 empresas de capital aberto, nos anos de 2010 a 2016. Os dados foram analisados por meio de análises estatísticas, com aplicação da técnica de moderação para captar a influência da família no uso de indicadores de avaliação de desempenho dos executivos. Os resultados indicaram que a influência familiar captada pela presença da família na empresa possuí relação direta com a remuneração total e com a remuneração variável fornecida aos executivos. Entretanto, a relação entre o uso de indicadores de avaliação de desempenho para a remuneração dos executivos só foi constatada quando a influência da família tem papel de moderadora nesta relação. Os achados evidenciam que, quando as empresas familiares utilizam algum indicador de avaliação de desempenho organizacional no processo de avaliação de desempenho dos executivos, menor tende a ser a remuneração variável concebida. Em contrapartida, quando utilizam indicadores para avaliação de desempenho de curto e de longo prazo, o fornecimento de incentivos nas empresas familiares brasileiras é maior. Além disso, quando as empresas familiares fazem uso de algum indicador, em um horizonte temporal de curto e longo prazo, maior tende a ser a remuneração total dos executivos da diretoria estatutária nas empresas familiares brasileiras. Portanto, a influência da família na empresa afeta a relação de avaliação de desempenho e remuneração dos executivos, alinhando o uso de indicadores de avaliação de desempenho conforme os interesses da família e consequentemente influenciando a remuneração despendidaSubmitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2019-06-24T19:38:14Z No. of bitstreams: 2 Dissertação - Thaisa Renata dos Santos - 2018.pdf: 1967772 bytes, checksum: a1ba85ece15a9cdcfee4a002692881c8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2019-06-25T12:58:08Z (GMT) No. of bitstreams: 2 Dissertação - Thaisa Renata dos Santos - 2018.pdf: 1967772 bytes, checksum: a1ba85ece15a9cdcfee4a002692881c8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2019-06-25T12:58:08Z (GMT). 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dc.title.eng.fl_str_mv |
Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras |
dc.title.alternative.eng.fl_str_mv |
Evaluation of performance and remuneration of executives in brazilian family companies |
title |
Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras |
spellingShingle |
Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras Santos, Thaisa Renata dos Empresas familiares Avaliação de desempenho Remuneração de executivos ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras |
title_full |
Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras |
title_fullStr |
Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras |
title_full_unstemmed |
Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras |
title_sort |
Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras |
author |
Santos, Thaisa Renata dos |
author_facet |
Santos, Thaisa Renata dos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Silva, Júlio Orestes da |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2817057269143517 |
dc.contributor.referee1.fl_str_mv |
Silva, Júlio Orestes da |
dc.contributor.referee2.fl_str_mv |
Pimenta, Daiana Paula |
dc.contributor.referee3.fl_str_mv |
Gonzaga, Rosimeire Pimentel |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/5831939683136263 |
dc.contributor.author.fl_str_mv |
Santos, Thaisa Renata dos |
contributor_str_mv |
Silva, Júlio Orestes da Silva, Júlio Orestes da Pimenta, Daiana Paula Gonzaga, Rosimeire Pimentel |
dc.subject.por.fl_str_mv |
Empresas familiares Avaliação de desempenho Remuneração de executivos |
topic |
Empresas familiares Avaliação de desempenho Remuneração de executivos ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.cnpq.fl_str_mv |
ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
There is evidence that in family companies, performance indicators are used to a lesser extent for the evaluation of executives, and that the remuneration of these directors tends to be lower when compared to other companies characterized as non-familiar. Besides that, it is assumed that the agency relationship is distinct in family firms, where agency costs may be less prevalent, impacting performance evaluation plans and executive compensation. In this sense, this study aims to verify the influence of the family in the evaluation of performance and in the remuneration of executives in Brazilian publicly traded companies. To analyze the relationships, the survey was carried out through data collection in 110 publicly traded companies, from 2010 to 2016. The data was analyzed through statistical analysis, using the moderation technique to capture the influence of the family in the use of performance evaluation indicators of the executives. The results indicated that the family influence perceived by the family's presence in the company has a direct relation with the total remuneration and with the variable remuneration provided to the executives. However, the relationship between the use of performance evaluation indicators for executives' remuneration was only verified when the influence of the family has a moderating role in this relationship. The findings show that, when family firms use some indicator of organizational performance evaluation in the process of evaluating executives' performance, the variable remuneration conceived tends to be smaller. On the other hand, when using indicators for short and long-term performance evaluation, the provision of incentives in Brazilian family enterprises is greater. In addition, when family companies make use of some indicator, in a short- and long-terms, the greater the total remuneration of the executives of the statutory board in Brazilian family-owned companies tends to be. Therefore, the influence of the family in the company affects the relation of performance evaluation and compensation of the executives, aligning the use of performance evaluation indicators according to the interests of the family and consequently influencing the remuneration spent. |
publishDate |
2018 |
dc.date.issued.fl_str_mv |
2018-02-27 |
dc.date.accessioned.fl_str_mv |
2019-06-25T12:58:08Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
SANTOS, Thaisa Renata dos. Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras. 2018. 121 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2018. |
dc.identifier.uri.fl_str_mv |
http://repositorio.bc.ufg.br/tede/handle/tede/9734 |
dc.identifier.dark.fl_str_mv |
ark:/38995/00130000052zb |
identifier_str_mv |
SANTOS, Thaisa Renata dos. Avaliação de desempenho e remuneração de executivos em empresas familiares brasileiras. 2018. 121 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2018. ark:/38995/00130000052zb |
url |
http://repositorio.bc.ufg.br/tede/handle/tede/9734 |
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por |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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Universidade Federal de Goiás |
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UFG |
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Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Administração, Ciências Contábeis e Ciências Econômicas - FACE (RG) |
publisher.none.fl_str_mv |
Universidade Federal de Goiás |
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