摘要：The study aimed to analyze the existence of similarity between the economic-financial indicators of publicly traded companies listed in Differentiated Levels of Corporate Governance (DLCG) of BM&FBOVESPA and the other organizations. Therefore, we used Factor Analysis and Cluster Analysis techniques, which allowed the classification of companies, forming two distinct groups, considering as representative factors the liquidity and the capital structure indicators, which permitted to classify the first group as "satisfactory financial situation" and the second as " unsatisfactory financial situation". The comparison between the clusters formed with the group of companies listed in DLCG, has shown that approximately 95% of companies listed on the special segments were classified in cluster 1, named as companies with satisfactory financial situation. In order to confirm the difference between groups, the original variables were evaluated using the ANOVA statistical test, which demonstrated statistical difference between the groups. Based on these results, it can be said that there is a pattern of similarity of economic-financial indicators among the companies listed in DLCG and those with good financial management and different in relation to the others, indicating that good performance is linked to a management focused on excellence
