Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2798
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dc.creatorSilvio Aparecido Teixeira; Universidade Regional de Blumenau – FURB (SC)-
dc.creatorSady Mazzioni; Universidade Regional de Blumenau – FURB (SC)-
dc.creatorMarcelo da Silva Mello Dockhorn; Universidade Regional de Blumenau – FURB (SC)-
dc.creatorNelson Hein; Universidade Regional de Blumenau – FURB (SC)-
dc.date2013-10-17-
dc.date.accessioned2016-12-09T17:31:31Z-
dc.date.available2016-12-09T17:31:31Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/1812-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2798-
dc.descriptionThe objective of this study is to verify the economic-financial situation of some companies. For that, it is required the joint analysis of their financial statements in order to predict future conditions which will generate results and honor their commitments. This paper aims at estimating discriminant functions for groups of profitable, intermediary and lossmaking companies listed on the BM&FBOVESPA within 2009 and 2011. The methodological procedures used characterize this study as descriptive, documental and quantitative. The data used were collected from the Economática® database. The companies belonging to the financial sector and services were not considered in the analysis and those which did not show the necessary data were excluded, resulting in a sample of 255 organizations. Data analysis was performed by using the SPSS®software, having as the meeting variable the three groups of companies and as explanatory variables the economic-financial indicators of liquidity, profitability and capital structure. Data analysis identified the existence of separation between groups, pointing to the Debt Breakdown as the variable that best represents this separation. Two functions were created; the first one, which segregated the profitable enterprises from the intermediary ones, showed high ability to demonstrate the differences between the two groups; the second discriminant function accounted for only the residual power for segregation between the intermediary and loss-making companies.-
dc.descriptionVerificar a situação econômico-financeira de uma empresa pressupõe a análise conjunta de suas demonstrações contábeis, no intuito de prever as condições futuras de gerar resultados e de honrar seus compromissos. O presente artigo tem como objetivo estimar funções discriminantes para os grupos de empresas lucrativas, intermediárias e deficitárias, listadas na BM&FBOVESPA, no período de 2009 a 2011. Os procedimentos metodológicos utilizados caracterizam o estudo como pesquisa descritiva, documental e quantitativa. Os dados utilizados foram coletados do banco Economática®. As empresas pertencentes ao setor financeiro e de serviços não foram consideradas na análise e aquelas que não apresentaram os dados requeridos foram excluídas, resultando em uma amostra de 255 organizações. A análise dos dados foi efetuada com o uso do software SPSS®, tendo como variável de reunião os três grupos de empresas e como variáveis explicativas os indicadores econômico-financeiros de liquidez, rentabilidade e estrutura de capital. A análise dos dados permitiu identificar a existência de separação entre os grupos, apontando a Composição do Endividamento como a variável que melhor representa essa separação. Duas funções foram criadas. A primeira delas que segrega as empresas lucrativas das intermediárias, apresentou alta capacidade para demonstrar as diferenças entre os grupos. A segunda função discriminante representou apenas o poder residual para segregação entre as empresas intermediárias e as deficitárias.-
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dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 12, No 36 (2013): Agosto-Novembro; p. 38-52-
dc.subjectEconomic and financial indicators; Financial difficulties; Discriminant analysis.-
dc.subjectIndicadores econômico-financeiros; Dificuldades financeiras; Análise discriminante.-
dc.titleDiscriminant analysis as a predictive tool of financial difficulties in Brazilian companies in the share market-
dc.titleAnálise Discriminante como Preditiva de Dificuldades Financeiras em Empresas Brasileiras do Mercado Acionário - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v12n36p38-52-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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