DISTRIBUTION OF VALUE ADDED AND INTANGIBILITY: AN ANALYSIS IN BRAZILIAN COMPANIES
DOI:
https://doi.org/10.11606/rco.v8i20.55586Keywords:
Distribution of value added. Intangible assets. Brazilian companies listed on BM&FBOVESPA.Abstract
The study aimed to analyze the relationship between value-added distribution and level of intangibility on Brazilian companies listed on the BM&FBOVESPA. To this end, we carried out descriptive research, document and quantitative in a sample of 50 companies from various economic sectors, with data for the year 2011. The results revealed major disparities in the amounts invested in intangible assets between sectors. The economic sector of oil, gas and biofuels had the highest average individual and the company that owned the largest amount invested in intangibles, especially also in relation to the value added distributed. Listed companies on corporate governance levels considered below exhibited higher values of intangible assets and distributed large quantities of added value. The results showed that among the companies analyzed, those that had larger amounts invested in intangible assets distributed larger amounts of value added.
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