Abstract
This study proposes an indicator model of financial sustainability, that is, an indicator which is capable to measure the capacity of an economic entity to auto provide financial resources. This is so in order to face current setbacks of its economic exploration that is articulated on the financial autonomy, on the balance of the growth and on the business level. The present study is a new proposal in the field of Financial Demonstrations analysis. The suitability of the indicator was tested with a sample of 41 accountant-structured companies in Campinas city area (in the state of São Paulo-SP). The tests showed significant differences in relation to their financial autonomy.
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