Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies

Detalhes bibliográficos
Autor(a) principal: Santos, Thaisa Renata
Data de Publicação: 2018
Outros Autores: Silva, Júlio Orestes
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista de contabilidade e organizações
Texto Completo: https://www.revistas.usp.br/rco/article/view/148149
Resumo: This study investigates whether the presence of the family in the company influences the remuneration provided to executives of Brazilian family companies in comparison to non-family businesses. In family businesses, the objectives may are focused on preserving family values, and the attribution of compensation to executives tends to be differentiated from other non-family businesses. The results, obtained from the analyses of 110 Brazilian public companies from 2010 to 2016, show that the family influence, captured by the presence of the family in the company, has a direct relation with the remuneration provided to executives. This result suggests that total remuneration and variable remuneration are lower in family firms, if compared to non-Brazilian companies.
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spelling Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companiesA influência da família tem algum efeito? Análise da remuneração dos executivos das empresas familiares e não familiaresExecutive remuneration.Family businessVariable salary.Total remuneration.Remuneração executivaEmpresas familiaresRemuneração variávelRemuneração totalThis study investigates whether the presence of the family in the company influences the remuneration provided to executives of Brazilian family companies in comparison to non-family businesses. In family businesses, the objectives may are focused on preserving family values, and the attribution of compensation to executives tends to be differentiated from other non-family businesses. The results, obtained from the analyses of 110 Brazilian public companies from 2010 to 2016, show that the family influence, captured by the presence of the family in the company, has a direct relation with the remuneration provided to executives. This result suggests that total remuneration and variable remuneration are lower in family firms, if compared to non-Brazilian companies.Este estudo investiga se a presença da família na empresa influencia a remuneração executiva, cujo objetivo pode estar voltado para a preservação dos valores da família. Os resultados obtidos, a partir da análise dos dados de 110 empresas brasileiras de capital aberto, durante 2010 a 2016, mostram que a influência familiar, captada pela presença da família na empresa, possuí relação direta com a remuneração fornecida aos executivos. Tal resultado indica que tanto a remuneração total quanto a remuneração variável de executivos são menores nas empresas familiares, e uma menor proporção da remuneração variável em seus sistemas de incentivos se comparadas às empresas não familiares brasileiras.Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto2018-12-24info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/xmlhttps://www.revistas.usp.br/rco/article/view/14814910.11606/issn.1982-6486.rco.2018.148149Revista de Contabilidade e Organizações; Vol. 12 (2018); e148149Revista de Contabilidade e Organizações; Vol. 12 (2018); e148149Revista de Contabilidade e Organizações; v. 12 (2018); e1481491982-6486reponame:Revista de contabilidade e organizaçõesinstname:Universidade de São Paulo (USP)instacron:USPporenghttps://www.revistas.usp.br/rco/article/view/148149/149745https://www.revistas.usp.br/rco/article/view/148149/155898https://www.revistas.usp.br/rco/article/view/148149/152922Copyright (c) 2018 Revista de Contabilidade e Organizaçõesinfo:eu-repo/semantics/openAccessSantos, Thaisa RenataSilva, Júlio Orestes2020-06-25T13:36:11Zoai:revistas.usp.br:article/148149Revistahttps://www.revistas.usp.br/rcoPUBhttps://www.revistas.usp.br/rco/oairco@usp.br1982-64861982-6486opendoar:2020-06-25T13:36:11Revista de contabilidade e organizações - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies
A influência da família tem algum efeito? Análise da remuneração dos executivos das empresas familiares e não familiares
title Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies
spellingShingle Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies
Santos, Thaisa Renata
Executive remuneration.
Family business
Variable salary.
Total remuneration.
Remuneração executiva
Empresas familiares
Remuneração variável
Remuneração total
title_short Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies
title_full Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies
title_fullStr Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies
title_full_unstemmed Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies
title_sort Does the influence of the family have any effect? Analysis of the remuneration of executives of family and non-family companies
author Santos, Thaisa Renata
author_facet Santos, Thaisa Renata
Silva, Júlio Orestes
author_role author
author2 Silva, Júlio Orestes
author2_role author
dc.contributor.author.fl_str_mv Santos, Thaisa Renata
Silva, Júlio Orestes
dc.subject.por.fl_str_mv Executive remuneration.
Family business
Variable salary.
Total remuneration.
Remuneração executiva
Empresas familiares
Remuneração variável
Remuneração total
topic Executive remuneration.
Family business
Variable salary.
Total remuneration.
Remuneração executiva
Empresas familiares
Remuneração variável
Remuneração total
description This study investigates whether the presence of the family in the company influences the remuneration provided to executives of Brazilian family companies in comparison to non-family businesses. In family businesses, the objectives may are focused on preserving family values, and the attribution of compensation to executives tends to be differentiated from other non-family businesses. The results, obtained from the analyses of 110 Brazilian public companies from 2010 to 2016, show that the family influence, captured by the presence of the family in the company, has a direct relation with the remuneration provided to executives. This result suggests that total remuneration and variable remuneration are lower in family firms, if compared to non-Brazilian companies.
publishDate 2018
dc.date.none.fl_str_mv 2018-12-24
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.usp.br/rco/article/view/148149
10.11606/issn.1982-6486.rco.2018.148149
url https://www.revistas.usp.br/rco/article/view/148149
identifier_str_mv 10.11606/issn.1982-6486.rco.2018.148149
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://www.revistas.usp.br/rco/article/view/148149/149745
https://www.revistas.usp.br/rco/article/view/148149/155898
https://www.revistas.usp.br/rco/article/view/148149/152922
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista de Contabilidade e Organizações
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista de Contabilidade e Organizações
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/xml
dc.publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
publisher.none.fl_str_mv Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto
dc.source.none.fl_str_mv Revista de Contabilidade e Organizações; Vol. 12 (2018); e148149
Revista de Contabilidade e Organizações; Vol. 12 (2018); e148149
Revista de Contabilidade e Organizações; v. 12 (2018); e148149
1982-6486
reponame:Revista de contabilidade e organizações
instname:Universidade de São Paulo (USP)
instacron:USP
instname_str Universidade de São Paulo (USP)
instacron_str USP
institution USP
reponame_str Revista de contabilidade e organizações
collection Revista de contabilidade e organizações
repository.name.fl_str_mv Revista de contabilidade e organizações - Universidade de São Paulo (USP)
repository.mail.fl_str_mv rco@usp.br
_version_ 1797054145609334784

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