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SECTORIAL ANALYSIS OF PERFORMANCE MEASUREMENTS USED IN THE MANAGERIAL REMUNERAT...

Dalmacio, Flavia Zoboli; Rezende, Amaury Jose; Slomski, Valmor

The objective of this paper is to verify if there is variability in the accounting indicators (Gross Margin, EBIT Margin, Operating Margin, Net Margin, EBITDA Margin, Return on Assets and Return on equity) which are used as measures of performance in any variable remuneration of managers. The measures of performance are strategically used in the companies with the objective of lining up the interests of manager...

Date: 2009   |   Origin: Oasisbr
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