HIGHLIGHTS
- who: Paulo Sérgio Rosa et al. from the Universidade de, Departamento de Administração **The views expressed in this study are exclusively those of the authors, and do not necessarily express the position of the Central Bank of Brazil have published the article: Revista Contabilidade & Finanças, USP, São Paulo, in the Journal: (JOURNAL)
- what: The study from Liu , also published in a Brazilian journal, addresses factors determining financial difficulties in banks from various countries, but in its sample it does not explain which observations were used, as well as obtaining a low . . .
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