Résumé
The study aims to verify the relationship between financial performance and the attributes of the superintendents of teaching hospitals linked to EBSERH. The research sample involved 48 superintendents who worked in one of the 26 teaching hospitals whose data were available for the period from 2017 to 2019. Through panel data analysis, medium complexity contracting performance (desempenho de contratualização de média complexidade, in brazilian portuguese) was considered as a dependent variable and the independent variables are gender, level of formal education and professional experience (both tenure and in the sector). The control variables are the budget, number of employees and number of beds available in the hospital. The results pointed out that the male gender and the level of formal education are related to improved financial performance. The tenure is negatively related. It therefore concludes that these attributes are related significantly to the results of the financial performance of hospitals, pointing out that the ideal superintendent would be a man, PhD and with a shorter tenure, which would imply a manager prone to take more risks and test new strategies, with greater technical knowledge about the area and with an urge to show competence and impose changes.
Keywords: Financial Performance. Attributes. Superintendents.