出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：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.
关键词：Valor Adicionado;Geração de Riqueza;Distribuição de Riqueza;Added Value;Wealth Creation;Distribution of Wealth;FHC Government;Lula Government
