Demonstração do Valor Adicionado: a relação entre capacidade de geração de riqueza e os indicadores macroeconômicos

Abstract

The main objective of this research was to analyze the connection between companies' ability to generate wealth and macroeconomic and social performance. The Statement of Added Value shows how much and to which agents the wealth will be distributed. The sample of this study consists of 74 companies listed on the Bovespa Index of B3, from 2017 to 2019. The Shapiro-Francia normality test was applied, which indicated the application of the Spearman rank correlation test as appropriate, which helped in the investigation of the research problem. It was found that, through the indicators of wealth generation, as the wealth generation capacity of companies grows, the potential of assets, employees and equity also grows. With this research, it is expected to expand the perspective on the impact of the Statement of Added Value on macroeconomic aspects.