The aim of this paper was to analyze the contribution of intangible assets in the value creation of companies, using the methodology proposed by Gu and Lev, 2003, Gu and Lev, 2011. The database used was collected in Datastream with information covering the period from 2001 to 2010. The main...

In this paper, we investigated the profitability of technical analysis as applied to the stock markets of the BRICS member nations. In addition, we searched for evidence that technical analysis and fundamental analysis can complement each other in these markets. To implement this research, we...

The objective of this paper is to evaluate bank efficiency in the period from 2012 to 2016 by applying Data Envelopment Analysis (DEA) in a dataset of 37 Brazilian banks provided by the Brazilian Central Bank. We have explored three gaps in research conducted with Brazilian banks by using the...

Solvency II defines minimum capital requirements from insurance companies, due to their exposure to risk. Regulatory bodies of the Brazilian insurance market issued regulations based on a deterministic model for the calculation of risk based capital. In this study, we discuss a simple...

Credit risk evaluation has a relevant role to financial institutions, since lending may result in real and immediate losses. In particular, default prediction is one of the most challenging activities for managing credit risk. This study analyzes the adequacy of borrower's classification models...