The analysis of bank failures enables the understanding of the relevant financial and economic factors underlying the bank's solvability and survival in a sound and competitive banking system, allowing a preventive behavior for bank management and regulators.This research is focused on the study...

Short-term financial management involves the management of current assets and liabilities, which directly affect an organisation's liquidity and profitability. This study aims to examine the relationship between the operating performance and short-term financial management of small and...

In academic literature, it is usual to analyze the variability of effective tax rates, because some authors try to justify the reasons for the existence of differences between these taxes and statutory ones. However, this kind of research has never been done for the Portuguese case. The...