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Abstract The 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. Author Biographies Silvio Aparecido Teixeira, Universidade Regional de Blumenau – FURB (SC) Doutorando em Ciências Contábeis e Administração pela FURB-SC. Coordenador e professor de graduação e pósgraduação UEL e PUCPR, sócio da FORTCON Auditoria e Contabilidade. Registro CRC: PR-29019/O Sady Mazzioni, Universidade Regional de Blumenau – FURB (SC) Coordenador do Curso de Ciências Contábeis da Universidade Comunitária da Região de Chapecó - UNOCHAPECÓ. Doutorando em Ciências Contábeis e Administração - Universidade Regional de Blumenau - FURB. Registro CRC: SC-019891/O Marcelo da Silva Mello Dockhorn, Universidade Regional de Blumenau – FURB (SC) Coordenador e Professor do Curso de Administração da Faculdade Dom Alberto (Santa Cruz do Sul, RS). Doutorando em Ciências Contábeis e Administração - Universidade Regional de Blumenau - FURB. Nelson Hein, Universidade Regional de Blumenau – FURB (SC) Professor do Programa de Pós-Graduação em Ciências Contábeis (PPGCC) da Universidade Regional de Blumenau - FURB. Downloads PDF (Português (Brasil)) How to Cite Teixeira, S. A., Mazzioni, S., Dockhorn, M. da S. M., & Hein, N. (2013). Discriminant analysis as a predictive tool of financial difficulties in Brazilian companies in the share market. Revista Catarinense Da Ciência Contábil, 12(36), p. 38–52. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1812 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 36 (2013): Agosto-Novembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. 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