{"id":4097,"date":"2016-02-29T14:35:27","date_gmt":"2016-02-29T17:35:27","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/?p=4097"},"modified":"2016-02-29T14:35:27","modified_gmt":"2016-02-29T17:35:27","slug":"estudos-de-previsao-de-falencias","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/","title":{"rendered":"Estudos de previs\u00e3o de fal\u00eancias"},"content":{"rendered":"<p>Estudos de previs\u00e3o de fal\u00eancias \u2013 uma revis\u00e3o das publica\u00e7\u00f5es internacionais e brasileiras de 1930 a 2015.<\/p>\n<p style=\"text-align: justify;\"><strong>Resumo de artigo:<\/strong> Este artigo realiza uma revis\u00e3o abrangente dos principais estudos publicados no Brasil e no mundo abordando os indicadores financeiros, amostra, m\u00e9todos e efici\u00eancia preditiva dos modelos de previs\u00e3o de fal\u00eancias a partir de 1930 at\u00e9 2015. O levantamento selecionou, no total, 227 artigos sobre a tem\u00e1tica, sendo 48 artigos nacionais e 179 internacionais. Ap\u00f3s a sele\u00e7\u00e3o, esses trabalhos foram agrupados em cinco fases de acordo com suas caracter\u00edsticas metodol\u00f3gicas e de escolha de indicadores financeiros. Dessa forma, este trabalho contribui com a organiza\u00e7\u00e3o dos principais modelos e indicadores de previs\u00e3o de fal\u00eancias utilizados na literatura desde 1930. Sugere-se, para pesquisas futuras, que os autores foquem na utiliza\u00e7\u00e3o de modelos j\u00e1 existentes, e n\u00e3o no desenvolvimento de novos modelos, bem como na utiliza\u00e7\u00e3o de mais indicadores n\u00e3o cont\u00e1beis aos seus modelos.<\/p>\n<p style=\"text-align: left;\"><span style=\"font-size: 12px;\">PEREIRA, Vinicius Silva; MARTINS, Vidigal Fernandes. <strong>Estudos de previs\u00e3o de fal\u00eancias<\/strong> \u2013 uma revis\u00e3o das publica\u00e7\u00f5es internacionais e brasileiras de 1930 a 2015. Revista Contempor\u00e2nea de Contabilidade, Florian\u00f3polis, v. 12, n. 26, p. 163-196, fev. 2016. ISSN 2175-8069. Dispon\u00edvel em: &lt;<a href=\"https:\/\/periodicos.ufsc.br\/index.php\/contabilidade\/article\/view\/2175-8069.2015v12n26p163\" target=\"_blank\" rel=\"noopener\">https:\/\/periodicos.ufsc.br\/index.php\/contabilidade\/article\/view\/2175-8069.2015v12n26p163<\/a>&gt;. Acesso em: 29 fev. 2016. doi:<a href=\"http:\/\/dx.doi.org\/10.5007\/2175-8069.2015v12n26p163\" target=\"_blank\" rel=\"noopener\">http:\/\/dx.doi.org\/10.5007\/2175-8069.2015v12n26p163<\/a>.<\/span><\/p>\n<hr \/>\n<p><span style=\"font-size: 12px;\">Dica: <a href=\"http:\/\/www.contabilidade-financeira.com\/2016\/02\/falencia.html\" target=\"_blank\" rel=\"noopener\">Blog Contabilidade Financeira<\/a><\/span><\/p>\n<p><span style=\"font-size: 12px;\">Imagem <a href=\"http:\/\/hermelinlaw.com\/yahoo_site_admin\/assets\/images\/bankruptcy.3593856_std.jpg\" target=\"_blank\" rel=\"noopener\">aqui<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Estudos de previs\u00e3o de fal\u00eancias \u2013 uma revis\u00e3o das publica\u00e7\u00f5es internacionais e brasileiras de 1930<\/p>\n","protected":false},"author":1,"featured_media":4098,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-4097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analise-de-balanco"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Estudos de previs\u00e3o de fal\u00eancias - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Estudos de previs\u00e3o de fal\u00eancias - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Estudos de previs\u00e3o de fal\u00eancias \u2013 uma revis\u00e3o das publica\u00e7\u00f5es internacionais e brasileiras de 1930\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2016-02-29T17:35:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/02\/bankruptcy.3593856_std-1-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"320\" \/>\n\t<meta property=\"og:image:height\" content=\"240\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Estudos de previs\u00e3o de fal\u00eancias\",\"datePublished\":\"2016-02-29T17:35:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/\"},\"wordCount\":244,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2016\\\/02\\\/bankruptcy.3593856_std-1-1.jpg\",\"articleSection\":[\"Analise de Balan\u00e7o\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/\",\"name\":\"Estudos de previs\u00e3o de fal\u00eancias - Prof. Alexandre Alcantara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2016\\\/02\\\/bankruptcy.3593856_std-1-1.jpg\",\"datePublished\":\"2016-02-29T17:35:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/#primaryimage\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2016\\\/02\\\/bankruptcy.3593856_std-1-1.jpg\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2016\\\/02\\\/bankruptcy.3593856_std-1-1.jpg\",\"width\":320,\"height\":240},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2016\\\/02\\\/29\\\/estudos-de-previsao-de-falencias\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Estudos de previs\u00e3o de fal\u00eancias\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#website\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/\",\"name\":\"Prof. Alexandre Alcantara\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\",\"name\":\"Alexandre Alcantara\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"contentUrl\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\",\"width\":512,\"height\":512,\"caption\":\"Alexandre Alcantara\"},\"logo\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/cropped-logo-quadrada-nova-1.png\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\",\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"sameAs\":[\"https:\\\/\\\/alcantara.pro.br\\\/portal\"],\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/author\\\/alexandreportal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Estudos de previs\u00e3o de fal\u00eancias - Prof. Alexandre Alcantara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/","og_locale":"pt_BR","og_type":"article","og_title":"Estudos de previs\u00e3o de fal\u00eancias - Prof. Alexandre Alcantara","og_description":"Estudos de previs\u00e3o de fal\u00eancias \u2013 uma revis\u00e3o das publica\u00e7\u00f5es internacionais e brasileiras de 1930","og_url":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/","og_site_name":"Prof. Alexandre Alcantara","article_published_time":"2016-02-29T17:35:27+00:00","og_image":[{"width":320,"height":240,"url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/02\/bankruptcy.3593856_std-1-1.jpg","type":"image\/jpeg"}],"author":"Editoria: Prof. Alexandre Alcantara","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Editoria: Prof. Alexandre Alcantara","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/#article","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/"},"author":{"name":"Editoria: Prof. Alexandre Alcantara","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db"},"headline":"Estudos de previs\u00e3o de fal\u00eancias","datePublished":"2016-02-29T17:35:27+00:00","mainEntityOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/"},"wordCount":244,"commentCount":0,"publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/#primaryimage"},"thumbnailUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/02\/bankruptcy.3593856_std-1-1.jpg","articleSection":["Analise de Balan\u00e7o"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/","url":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/","name":"Estudos de previs\u00e3o de fal\u00eancias - Prof. Alexandre Alcantara","isPartOf":{"@id":"https:\/\/alcantara.pro.br\/portal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/#primaryimage"},"image":{"@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/#primaryimage"},"thumbnailUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/02\/bankruptcy.3593856_std-1-1.jpg","datePublished":"2016-02-29T17:35:27+00:00","breadcrumb":{"@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/#primaryimage","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/02\/bankruptcy.3593856_std-1-1.jpg","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2016\/02\/bankruptcy.3593856_std-1-1.jpg","width":320,"height":240},{"@type":"BreadcrumbList","@id":"https:\/\/alcantara.pro.br\/portal\/2016\/02\/29\/estudos-de-previsao-de-falencias\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/alcantara.pro.br\/portal\/"},{"@type":"ListItem","position":2,"name":"Estudos de previs\u00e3o de fal\u00eancias"}]},{"@type":"WebSite","@id":"https:\/\/alcantara.pro.br\/portal\/#website","url":"https:\/\/alcantara.pro.br\/portal\/","name":"Prof. Alexandre Alcantara","description":"","publisher":{"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alcantara.pro.br\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":["Person","Organization"],"@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/638376dc60edb285cf5914ea02e73975","name":"Alexandre Alcantara","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","url":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","contentUrl":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png","width":512,"height":512,"caption":"Alexandre Alcantara"},"logo":{"@id":"https:\/\/alcantara.pro.br\/portal\/wp-content\/uploads\/2025\/06\/cropped-logo-quadrada-nova-1.png"}},{"@type":"Person","@id":"https:\/\/alcantara.pro.br\/portal\/#\/schema\/person\/1991ac6c2adfbaedfb22ff57aed2c7db","name":"Editoria: Prof. Alexandre Alcantara","sameAs":["https:\/\/alcantara.pro.br\/portal"],"url":"https:\/\/alcantara.pro.br\/portal\/author\/alexandreportal\/"}]}},"_links":{"self":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/4097","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/comments?post=4097"}],"version-history":[{"count":0,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/posts\/4097\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media\/4098"}],"wp:attachment":[{"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/media?parent=4097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/categories?post=4097"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alcantara.pro.br\/portal\/wp-json\/wp\/v2\/tags?post=4097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}