Distribuição do valor adicionado aos funcionários: uma investigação nas melhores empresas para se trabalhar no Brasil

Abstract

The financial statements carry relevant information assisting users in decision making and some of them demonstrating social aspects. Interest in social facts has led to a growing search for information of this nature that has inspired companies to portray their relationships with society, and the Value Added Statament is an ally in the presentation of wealth formed by the company and its distribution to economic agents. In this sense, the main objective of this study is to analyze the association between the form of value added distribution to employees and the ranking status of the best companies to work for. The sample consisted of 42 companies, 21 companies listed in the top 150 by EXAME Magazine 2018, and 21 companies not listed, selected in B3 and stratified by sector. From the survey results, it can be inferred from the analyzed sample that companies listed in the ranking of the best companies to work for tend to have greater total wealth to distribute and the higher the value added distributed to staff the lower the indicator of happiness at work, which is contrary to what was expected from the literature.