Problematics of performance analysis appear when the researcher begins to examine sensitive dilemmas related to managerial sciences, such as realiability and characteristics of the information source, or choice between different analysis instruments, within the general framework of corporate...

The new own funds adequacy device, officialy named “ International Convergence of Capital Measurement and Capital Standards”, describes the most important benchmark framework for micro-prudential supervision at the moment. The publication of the final text in June 2004, after five years of...