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- Title
Governança Corporativa e Remuneração de Administradores: análise considerando porte, tipo de controle e tipo de listagem de bancos no Brasil.
- Authors
de Oliveira, Matheus Lamounier; de Melo Alves, Carlos André
- Abstract
This paper analyzes the characteristics pertinent to the remuneration of managers considering size, type of control and type of listing of banks in Brazil. A descriptive study was carried out by searching up documents about the banks relating to 2012 and 2013, collected on websites of respective banks, CVM, BM&FBovespa, the Central Bank of Brazil and Boards of Trade. The purposive sample comprises the 30 largest banks in total assets present in the Consolidated Banking I of the report '50 Largest Banks', base date December 2013. Data analysis employs content analysis, based on 29 subcategories and 2 categories referenced in the Basel Committee's Recommendations, complementing such treatment with descriptive and inferential analysis. After examining 1.740 subcategories, the results show the presence of 22,18% of the subcategories in 2012 and 24,37% of the subcategories in 2013. There were differences between the proportions of absent and present subcategories in 2012, when considering the size and the type of control. There were differences in these proportions in both years, when targeting banks by type of listing. The study contributes to understand the internal mechanisms of corporate governance, in particular the remuneration of managers of banks in Brazil.
- Subjects
BRAZIL; CORPORATE governance; BANKING industry; EXECUTIVE compensation
- Publication
Universitas. Gestão e Tecnologia, 2016, Vol 6, Issue 1, p65
- ISSN
2179-8311
- Publication type
Article
- DOI
10.5102/un.gti.v6i1.3872