| dc.description.abstract | A critical look at the content of the publications Special Editions of Você S/A – Exame magazine that present the “150 Best Companies to Work” raise explicit and implicit questions. That is due to the fact that these publications list data on companies which are willing to participate on the classification process of the ranking, but without showing transparent information that support published assumptions regarding these companies. The process includes questionnaires applied to employees and companies, as well as data provided by an evidence book which reports what companies offer to the employees. In 2006, satisfaction and motivation items were created and inserted in “what employees say”, but only in the context of “satisfied and motivated”. According to Você S/A – Special Edition (2010), after the addition of such item, the average profitability of net assets of the 150 best companies surpasses the average of the 500 companies listed in the “Best and Greatest” yearbook for four years in a role. The reference to profitability or to what is profitable provokes even more when an allusion to the superior economic performance of companies in the 150 best companies ranking is made. Therefore, the aim of this study is inevitably at detecting possible relations between motivation, satisfaction and superior economic performance of the companies. Thus, the research problem is represented by the following question: Is there a relation between economic performance and the definition of the 150 Best Companies to Work selected by the ranking of Você S/A – Exame magazine? For this study, RSPL, net margin and ebitda/net were elected as dependant indicators in order to assess the economic performance of the companies. The sample comprises 452 companies in a period of five years, from 2006 to 2010, totalizing 2260 observations. A panel data regression model was used, analyzing data available on the Best and Greatest ranking website. Human resource management (HR) and other motivating resources may not influence the organizational and economic performance of the companies listed in the 150 Best Companies to Work. In other words, the models tested have not identified any profit difference between the companies classified as the best to work and the other companies that are not in Você S/A ranking, but which are available in the accounting data of the Best and Greatest website and were included in the study sample. | en |
