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

Autores/as

  • 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

Palabras clave:

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

Resumen

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.

Biografía del autor/a

Jacqueline Veneroso Alves da Cunha, FACE/UFMG

professora doutora da FACE/UFMG

Descargas

Publicado

2013-05-15

Cómo citar

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. RC&C. Revista De Contabilidade E Controladoria, 5(1). https://doi.org/10.5380/rcc.v5i1.27758

Número

Vol. 5 Núm. 1 (2013): Volume 5 | Número 1| Jan./Abr.| 2013

Sección

Artigos

Licencia

Derechos de autor 2013 Revista Contabilidade e Controladoria - RC&C

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