2026-04-072026-04-072025VIEIRA, Viviane Matias dos Santos; MACHADO, Michele Rilany Rodrigues; MACHADO, Lúcio de Souza. Indicadores econômico-financeiros como sinalizadores de fraudes: análise do caso JBS. Pensar Contábil, Rio de Janeiro, v. 26, p. 26-37, 2025. Disponível em: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/pensarcontabil/article/view/4958. Acesso em: 6 abr. 2025.e- 2177-417X ISSNhttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/pensarcontabil/article/view/4958The objective of this research was to identify the relationship between economic and financial indicators and the occurrence of fraud, through the JBS case. For this, 20 economic-financial indicators of the literature were selected, and the data collected from the JBS’s financial information, from 2007 to 2017.In the data analysis, descriptive statistics techniques and logistic regressions were used. Bivariate regressions were performed for each indicator, as well as multivariate regressions, where the indicators were grouped into synthetic indexes (indebtedness, turnover, liquidity and profitability). It was found that, in the individual regressions, 14 indicators presented statistical significance. In the model with synthetic indexes, it was verified that the indebtedness and the liquidity had a negative impact on the perpetration of the fraud, and the profitability showed a positive relationship, while the turnover rate was statistically insignificant.porAcesso RestritoFraudeIndicadores econômico-financeirosJBSRed flagsFraudEconomic-financial indicatorsArtigo