Analysis of the generation and distribution of wealth generated by companies that make up the IBOVESPA through DVA

• Autor(a) principal: Klöppel, Fábio
• Data de Publicação: 2024
• Outros Autores: Schnorrenberger, Darci, Lunkes, Rogério João
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/1518
• topic: Demonstração do Valor Adicionado; Riqueza gerada; Distribuição da riqueza.; Value Added Statement; Wealth generated; Wealth Distribution.

The Value Added Statement - VAS - became mandatory with the Law 11.638/07 and it has become known to show, on the same statement, information of economic nature: the generation of wealth; as well as social naturel: the distribution of wealth. Thus, this research aims at verifying how the generation and distribution of added value occurs. The sample consists of 36 companies that comprise the Bovespa Index, representing the Construction, Transportation, Financial, and other sectors, as well as Basic Materials, Telecommunications and Utilities. For this, the VAS's published within the years 2007 and 2010 were analyzed. The research is characterized as descriptive, bibliographical, with quantitative and qualitative approach, carried out with the help of the content analysis techinique. The results demonstrate, in the average of the period, that the Financial sector was the one which has created wealth (92.6%) with the core business and the sector of Construction and Transportation generated the least (81.3%). Regarding the allocation of wealth generated in the period, more than half of the sectors allocated most of the wealth for the government, especially the telecommunications sector (60.1%). Overall, it appears that the sectors allocated 38.5% of the wealth to pay the government, 24.8% to Pay Equity, 19.5% for Third-Party Capital and 17.2% for compensation of employees.