Resumen

SILVEIRA, Elmo; ZANOLLA, Ercilio  y  MACHADO, Lúcio. An alternative classification to economic activity of Brazilian companies based on the Fleuriet typology. Rev. Portuguesa e Brasileira de Gestão [online]. 2015, vol.14, n.1, pp.14-25. ISSN 1645-4464.

This article aims to classify economic sectors and Brazilian public companies according with their financial structure, based on the typology of Fleuriet model, in order to verify whether it is possible to have a classification of the companies in a way alternative to economic activity and more adequate financial review. The sample consists of 222 companies listed on the BM & FBOVESPA of 17 economic sectors. From data base Economática we obtained quarterly data from the period of December of 2010 to September of 2012 and calculated the average value of the variables and qualified the sectors and companies in one of the six financial structures of Fleuriet model. The results showed that 11 of the 17 economic sectors (64.71 per cent) had divergent classification typology of the majority of companies in the respective sector. Only in sectors of type 2 results converged, where the majority of companies have the same rating in the sector.

Palabras clave : Fleuriet Model; Financial Structure; Economic Sectors.

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