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Remuneração Variável Nas Empresas Brasileiras De E-commerce: Um Estudo Das Maiores Empresas Nacionais.
| Content Provider | Semantic Scholar |
|---|---|
| Author | Pinheiro, Raul Gomes Carvalho, Edison Roberto Pereira, Mônica Da Silva |
| Copyright Year | 2018 |
| Abstract | In order to show how the variable remuneration occurs in the e-commerce companies, were analyzed the financial statements for the year 2016 of Lojas Americanas, Magazine Luiza, Raia Drogasil, Livraria Saraiva and B2W, the most relevant in this segment. It was verified that the information related to electronic commerce is little REMUNERAÇÃO VARIÁVEL NAS EMPRESAS BRASILEIRAS DE E-COMMERCE: UM ESTUDO DAS MAIORES EMPRESAS NACIONAIS Revista Gestão, Inovação e Negócios • ISSN: 2447-8520 • v. 4, n.1, jan.-jun. 2018 • p.09-14 • http://periodicos.unievangelica.edu.br/administracao • DOI 10.29246/2447-8520.2018v4i1.p14-37 73 disclosed, or disclosed of non-uniform form, that is, each company publishes the results obtained in the sale by Internet in a way. This lack of standardization makes it difficult to interpret the data contained in these financial statements with regard to electronic commerce. The segregation between segments allows a clear assessment of the data referring to profit and the way its executives are remunerated. Nevertheless, it is noticed that companies remunerate their main executives using variable compensation plans and distribute their profits through distribution of dividends and compensation based on shares, in accordance with the rules in force. However, in the financial statements of some companies the revenues obtained by e-commerce are added to the revenues obtained by the physical stores, which prevents them from determining the result of this company if only e-commerce is considered. This, for ecommerce companies that also operate with physical stores, for the final results and the distribution of dividends will consider a single sales revenue. |
| Starting Page | 72 |
| Ending Page | 92 |
| Page Count | 21 |
| File Format | PDF HTM / HTML |
| DOI | 10.29246/2358-9868.2018v4i1.p72-92 |
| Volume Number | 4 |
| Alternate Webpage(s) | http://periodicos.unievangelica.edu.br/index.php/administracao/article/download/2683/2266 |
| Alternate Webpage(s) | https://doi.org/10.29246/2358-9868.2018v4i1.p72-92 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
