Avaliação de desempenho e remuneração de executivos em bancos
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Data
2020-12-08
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Universidade Federal de Goiás
Resumo
The research aims to verify the relationship between the use of performance evaluation indicators and the remuneration of executives in publicly-held Financial Institutions in Brazil. The study is descriptive, quantitative and carried out through documentary analyzes. The database is made up of 26 Brazilian companies in the banking sector, listed on B3, with data from the years 2010 to 2019. The information was collected from the Reference Forms items 13.1 and 13.2 and multiple linear regression tests were performed to obtain the results. The results show that the average total remuneration tends to be influenced by the financial and long-term performance indicators, while the average variable remuneration tends to be influenced only by long-term indicators, and the proportion of the variable remuneration tends to be influenced by the indicator organizational and short-term performance. The results show that financial institutions that use long-term and financial performance indicators tend to grant more average total remuneration to executives. It is believed that such findings are related to the high competitiveness of the sector, the constant search for profits and continuity in the market, in addition to monitoring executives in relation to the constant and high banking goals. The study also shows that only the individual and non-financial evaluation indicators do not influence the remuneration of the executives of the financial institutions surveyed, with the other indicators, organizational, financial, long and short term, influencing at least one type of remuneration.
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Remuneração, Bancos, Executivos, Desempenho, Indicadores
Citação
LOPES, Rafaella Rodrigues. Avaliação de desempenho e remuneração de executivos em bancos. 2020. 26 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2020.