Abstract
The objective of this research is to investigate the relationship between executive compensation and financial performance. We selected industrial organizations from the same sector, in order to reduce sectorial interference, elected among the best to work for in Brazil and compared its financial performance with the structure of executive compensation offered (fixed salary, variable salary and benefits) in the period from 2007 to 2011, taking advantage of a quantitative approach and secondary data. The research results indicate that there is no relationship between compensation and financial performance in the analyzed sector organizations.
