Evidenciação da Remuneração Variável nas Melhores Empresas para se Trabalhar Listadas na BM&FBovespa: um Estudo à Luz dos CPCs 10 e 33

Content Provider	Semantic Scholar
Author	Miranda, Kléber Formiga Tomé, Werbson Campos Gallon, Alessandra Vasconcelos
Copyright Year	2011
Abstract	O tema remuneracao variavel tem sido foco de varias discussoes nos âmbitos academico e corporativo nos ultimos anos embasadas no argumento de que as relacoes positivas com os empregados podem ser consideradas como fonte de vantagem competitiva para as empresas. A preocupacao dos organismos normatizadores de praticas contabeis no Brasil com as questoes relacionadas a remuneracao variavel nas organizacoes fez com que o Comite de Pronunciamentos Contabeis (CPC) emitisse os Pronunciamentos Tecnicos CPCs 10 e 33, que estabelecem procedimentos para reconhecimento e divulgacao nas demonstracoes contabeis das transacoes com pagamento baseado em acoes (stock options) e com beneficios concedidos a empregados. Este estudo tem o objetivo de analisar a evidenciacao da remuneracao variavel nas melhores empresas para se trabalhar (MEPTs) listadas na BM&FBovespa diante das Deliberacoes CVM no 562/2008 e 600/2009, que aprovam e tornam obrigatorio,para as companhias abertas, a aplicacao dos Pronunciamentos Tecnicos CPCs 10 e 33 a partir dos exercicios encerrados em 2008 e 2009, respectivamente. O estudo descritivo com abordagem qualitativa dos dados foi realizado por meio da tecnica de analise de conteudo das Notas Explicativas as Demonstracoes Financeiras Padronizadas do ano de 2009 das companhias abertas incluidas no ranking das MEPTs no Brasil em 2009 das revistas Exame e Voce S/A. Os resultados demonstram que, das duas formas de remuneracao variavel propostas para a analise tendo como referencia os CPCs 10 e 33, os itens de divulgacao relacionados a beneficios a empregados (CPC 33) foram os mais pontuados. Conclui-se que, de modo geral, os fatores tamanho, setor e quantidade de empregados condicionam a maior extensao da evidenciacao de informacao sobre as politicas de remuneracao variavel praticadas pelas empresas pesquisadas. Palavras-chave: Evidenciacao. Remuneracao variavel. Melhores empresas para se trabalhar. Abstract The area of variable income has been the focus of various discussions in both academic and corporate environments in recent years. That is so because positive relationships with employees may be considered a source of competitive advantage for companies. The concern of organizations standardizing accounting practices in Brazil with issues related to variable income in organizations caused the Committee on Accounting Pronouncement (CAP) to issue the Technical Pronouncements CAPs 10 and 33 that establish procedures for recognition and disclosure of stock option-based payment transactions and transactions with employee benefits in financial statements. This study aims to examine the disclosure of variable income in the best companies to work (BCWs) listed on the BM&FBovespa, in face of the CVM Resolutions no 562/2008 and 600/2009, which approve of and make it mandatory, for publicly traded companies, the application of CAPs 10 and 33 based on the financial year ended in 2008 and 2009, respectively. This is a descriptive study with a qualitative approach of data and which was conducted by using the technique of content analysis of the explanatory notes of the accounting demonstrations standardized in 2009 of the publicly traded companies included in the ranking of the BCW's in Brazil in 2009 in "Exame" and "Voce S/A" magazines. The results show that, from the two forms of variable income proposed for the analysis, based on CAPs 10 and 33, the disclosure items related to employee benefits (CPC 33) were the best ranked. We conclude that, in general, the factors size, sector and number of employees influence the greatest extent of information disclosure about variable income policies practiced by the companies investigated. Key words: Disclosure. Variable income. Best companies to work with
File Format	PDF HTM / HTML
Volume Number	13
Alternate Webpage(s)	https://congressousp.fipecafi.org/anais/artigos112011/410.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article