Análise do valor adicionado e de sua distribuição: um estudo nos bancos listados na BOVESPA com uso da ANOVA

Abstract

The value added generated by the financial institutions listed on BOVESPA and its distribution in the years between 2007 to 2011 are the subject of this research which shows how banks divided his wealth with the people, government, third parties and shareholders. Through the use of ANOVA test average in the companies that took part in this research concluded that: (a) the average value added of foreign banks differs from national banks. (b) The remuneration policy of equity foreign banks differs from national banks. (c) The policy of distribution of value added to employees of foreign banks Santander and HSBC differs from the other banks. (d) Taxes paid to the government have equal means with the exception of Santander. (e) Although curious, Banco Itau and Banco do Brazil is equal in all analyzes in the distribution of value added since it is a private and one public. It appears this way a policy unequal distribution of wealth generation and foreign banks compared with the national public and private banks.