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...

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...

Financial institution's substantial leverage is relevant in explaining the latest global financial crisis n 2008. However, the concept of banking leverage is not new and relates to important topics of study in the banking literature. Through a sample of 209 articles from major journals in the...