THE ECONOMY OF COMPANIES IN THE FHC AND LULA GOVERNMENTS: AN ANALYSIS BASED ON VALUE ADDED STATEMENTS

Authors

  • Ariovaldo dos Santos FEA/USP
  • Jacqueline Veneroso Alves da Cunha FACE/UFMG
  • Marcia Martins Mendes De Lucca Universidade Federal do Ceará
  • Maisa de Souza Ribeiro FEA-RP/USP

DOI:

https://doi.org/10.5380/rcc.v5i1.27758

Keywords:

Added Value, Wealth Creation, Distribution of Wealth, FHC Government, Lula Government

Abstract

This study aimed at identifying the behavior of the wealth created by companies and its distribution in the Fernando Henrique Cardoso – FHC (1995-1998 and 1999-2002) and Luis Inácio Lula da Silva – Lula (2003-2006 and 2007-2009) governments. Value Added Statements of 155 companies in the FHC period and 320 in the Lula period were analyzed. Wealth created by companies in the FHC era increased by six per cent while, in the Lula era, they increased by three per cent. Results showed that the wealth created by companies had distinct distribution among the contributing parties in these two analyzed periods. In relation to the growth rates for the respective participants, in Lula’s government, priority was given to compensation of personnel and shareholders. In FHC’s government, compensation of third parties and government capitals were noteworthy, since both were higher than the reported rates during the Lula era.

Author Biography

Jacqueline Veneroso Alves da Cunha, FACE/UFMG

professora doutora da FACE/UFMG

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Published

2013-05-15

How to Cite

Santos, A. dos, Cunha, J. V. A. da, De Lucca, M. M. M., & Ribeiro, M. de S. (2013). THE ECONOMY OF COMPANIES IN THE FHC AND LULA GOVERNMENTS: AN ANALYSIS BASED ON VALUE ADDED STATEMENTS. Revista Contabilidade E Controladoria - RC&C, 5(1). https://doi.org/10.5380/rcc.v5i1.27758

Issue

Vol. 5 No. 1 (2013): Volume 5| Numero 1| Jan./Abr.| 2013

Section

Articles

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Copyright (c) 2013 Revista Contabilidade e Controladoria - RC&C

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