Evidence of government subsidies and value generation: a study of public sector companies listed B3

被引：0

作者：

Viaria de Souza, Fabia Jaiany ^{[1
]}

de Barros Camara, Renata Paes ^{[2
]}

Nobrega de Almeida, Karla Katiuscia ^{[2
]}

Cunha Callado, Antonio Andre ^{[3
]}

机构：

[1] Univ Fed Paraiba, Ciencias Contabeis, Joao Pessoa, Paraiba, Brazil

[2] Univ Fed Paraiba, Joao Pessoa, Paraiba, Brazil

[3] Univ Fed Rural Pernambuco, Recife, PE, Brazil

来源：

REUNIR-REVISTA DE ADMINISTRACAO CONTABILIDADE E SUSTENTABILIDADE | 2019年 / 9卷 / 01期

关键词：

Evidence; Government Grants; Indicators; ASSISTANCE; DISCLOSURE; GRANTS;

D O I：

10.18696/reunir.v9i1.761

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This research aimed to verify the relationship between the level of disclosure of government subsidies and the indicators of value generation of public sector companies listed in B3. Therefore, the research method used was empirical-analytical. The results showed that 18 companies submitted information on government subsidies received. It was found that gross margin, gross value added and net working capital showed a significant relationship with the existence of government subsidies. In addition, it was verified that the presence of higher rates of disclosure of government subsidies provides higher indicators of gross margin, gross value added and long-term indebtedness. However, the results obtained for the chi-square test allowed non-acceptance of H1, allowing to conclude that there is no statistically significant difference between the presence of government subsidies and the generation of value of the companies surveyed.

引用

页码：12 / 26

页数：15

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