Estudo da correlação da demonstração do valor adicionado do setor de energia elétrica brasileiro

• Autor(a) principal: Oliveira, Alessandra
• Data de Publicação: 2017
• Idioma: por
• Título da fonte: Manancial - Repositório Digital da UFSM
• dARK ID: ark:/26339/001300000g4kq
• Texto Completo: http://repositorio.ufsm.br/handle/1/18256
• topic: Balanço social; Demonstração do valor adicionado; Indicadores econômico-financeiros; Correlação de Spearman; Social balance; Value added statement; Economic-financial indicators; Spearman’s correlation; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The companies are getting conscious about their role in society’s development which they are inserted, bringing benefits to their contributors and community. Social responsability becomes a big differential, beeing the Social Balance a instrument for this function. Among the Social Balance main questions, stands out the Value Added Statement (VAS), which produces informations about the wealth created by the company, and the way how the distribution is made to the economic agents who helped in her creation. In this way, the study objective was analyze the correlations degrees among Balance Sheet variables, of the Result Demonstration and economic-financial indicators with electricity companies sectors VAS’s listed in BM&FBOVESPA’s website. The sector was choosen because electrical energy is one of the essencial properties which are available and has an important role in Gross National Product. This is a quantitative and descriptive research, in which was realized normality data test, it was verified that they didn’t follow regular distribution. So, the data was analyzed through the Spearman’s Correlation technical assistance. By the obtained results, it was verified that mostly variables which were correlated with VAS’s variables showed strong and positive correlations, as the regular correlations. It was also observed that the correlation degree among variables kept mostly stable, there being some migrations during the analyzed period.