UMA AVALIAÇÃO DOS EFEITOS DOS SISTEMAS DE INCENTIVOS NO DESEMPENHO ECONÔMICO DAS EMPRESAS LISTADAS NO IBRX-50 DA BM&FBOVESPA

摘要: Organizations are inserted in a demanding and competitive market, this context, they seek strategic alternatives order to obtain good results, one of the challenges is make employees act so as align their personal goals those organization, agency theory Jensen Meckling approach. In sense, way motivate get commitment employees, organizations provide numerous benefits such profit sharing, post-employment benefits, stock-based compensation among others. The aim research evaluate perceptive effects on economic performance listed companies Brazil Index IBrX-50 Bovespa arising from type amount incentives granted between years 2006 2010. methodology consisted collecting explanatory notes consolidated statements these applying statistical tests compare mean according types amounts offered. results demonstrated that just few years, offered more have highest rates profitability. It was concluded that, although organizations have increased the of benefits granted during the years surveyed, statistically, data did not present evidence affirm that the of companies is affected by benefits offered to employees in all periods analyzed.