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IMPACTO DA COVID-19 NA GERAÇÃO E DISTRIBUIÇÃO DA RIQUEZA EM EMPRESAS DO SETOR VAREJISTA LISTADAS NA B3

2022; Volume: 10; Issue: 1 Linguagem: Inglês

10.5935/2319-0485/praticas.v10n1e15149

2319-0485

André Tadeu Brandão de Sousa, José Alexandre de Oliveira Von Bloedau, Marta Cristina Pelucio Grecco, Fabiana Lopes da Silva, Diego Pelucio Grecco,

Academic Research in Diverse Fields

The present study aims to identify the impact of Covid-19 on the generation and distribution of wealth through the demonstration of added value (DAV) evidenced by companies in the retail sector listed on B3. Initially, an approach is made on the DAV, the stakeholder theory, the theory of disclosure, on the retail sector, and on the Covid-19 epidemic, to present the analysys results then. Twenty-eight companies were analyzed in 2019 and 2020 using the Wilcoxon test. The results showed a significant reduction in the added value generated by companies in 2020 compared to the previous year, contributing to academia and society with empirical evidence of the effect of the Covid-19 health crisis on the retail sector. In addition, it contributes relevant information on the sector’s behavior with its interest groups, with a reduction in the distribution of wealth to shareholders in 2020. The socially responsible behavior of the sector with its personnel is highlighted, which maintained the distribution of wealth for this group and the lack of reduction in distribution to the government, which denotes the lack of effective public policies to face the crisis by the sector.