dc.creator | Natália Garcia de Oliveira | |
dc.creator | Laís Karlina Vieira | |
dc.creator | Jacqueline Veneroso Alves da Cunha | |
dc.date.accessioned | 2023-05-23T21:06:15Z | |
dc.date.accessioned | 2023-06-16T15:41:33Z | |
dc.date.available | 2023-05-23T21:06:15Z | |
dc.date.available | 2023-06-16T15:41:33Z | |
dc.date.created | 2023-05-23T21:06:15Z | |
dc.date.issued | 2021 | |
dc.identifier | https://doi.org/10.5007/2175-8069.2021.e78381 | |
dc.identifier | 1807-1821 | |
dc.identifier | http://hdl.handle.net/1843/53842 | |
dc.identifier | https://orcid.org/0000-0001-7177-9750 | |
dc.identifier | https://orcid.org/0000-0002-5484-1580 | |
dc.identifier | https://orcid.org/0000-0003-2522-3035 | |
dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/6679874 | |
dc.description.abstract | This study aimed to analyze the relationship between CEO compensation and value creation in Brazilian companies listed on the IBRX 100. To this end, the concept of value creation was considered through the use of measures that incorporate the opportunity cost companies, namely: Economic Value Added (EVA) and Market Value Added (MVA). The period under analysis was from 2015 to 2019, with a sample of 75 companies. To test the hypotheses, we used multiple linear regression models, estimated by the System Generalized Method of Moments. The results indicate that EVA and MVA impact the decision to increase or decrease CEO compensation. Therefore, the findings of this research may indicate an alignment between the compensation policy of the companies analyzed and the value creation of organizations, alleviating the conflicts of interest between agent and principal. | |
dc.publisher | Universidade Federal de Minas Gerais | |
dc.publisher | Brasil | |
dc.publisher | FCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEIS | |
dc.publisher | UFMG | |
dc.relation | Revista contemporânea de contabilidade | |
dc.rights | Acesso Aberto | |
dc.subject | Remuneração | |
dc.subject | Economic Value Added | |
dc.subject | Market Value Added | |
dc.subject | Custo de Oportunidade | |
dc.title | Remuneração do Chief Executive Officer (CEO) e criação de valor em empresas brasileiras listadas no IBRX 100 | |
dc.type | Artigo de Periódico | |