Purpose The importance of banking efficiency has been shown to have become increasingly relevant, not only for researchers but also for decision makers. However, the large number of combinations between the variables used and the different approaches considered to measure efficiency caused a divergence between authors regarding the inputs and outputs used. The paper aims to discuss these issues. Design/methodology/approach On the basis of a critical analysis of the main variables used in literature, this paper proposes a set of inputs and outputs to be used with consideration of the main approaches to banking efficiency. Findings Filling a gap in the literature, this study contributes to the development of future studies by suggesting variables which, in accordance with the theory related to banking efficiency, are highly suitable for creating relevant information for decision-making. Originality/value Frontier techniques are largely applied for assessing efficiency not only in large financial institutions, but also in bank branches and other regional units. Although a wide variation of articles follows a set of inputs and outputs without arguing for its suitability, this paper differs from the vast majority of applications by discussing the most reliable set of variables to represent efficiency levels.

Este artigo pode ser copiado, distribuído, exibido, transmitido ou adaptado desde que citados, de forma clara e explícita, o nome da revista, a edição, o ano, e as páginas nas quais o artigo foi publicado originalmente, mas sem sugerir que a RAM endosse a reutilização do artigo. Esse termo de licenciamento deve ser explicitado para os casos de reutilização ou distribuição para terceiros. Não é permitido o uso para fins comerciais. The research aims to evaluate the efficiency of banks that operated in the Brazilian market in 2013. To achieve this goal, efficient banks were identified according to the production approach. To detect and explain efficiency standards, additional analyses were carried out related to: 1. capital origin, 2. size, 3. business segment, and 4. risk rating. Originality/gap/relevance/implications: The Brazilian literature on bank efficiency features several studies linking the efficiency of banks to capital origin and size. However, the relationship between efficiency and business segment has been poorly explored and the relationship between efficiency and risk rating is scarce. In this sense, this research contributes to the literature by exploring the relationship between efficiency and business segment, as well as the relationship between efficiency and risk rating.ISSN 1518-6776 (impresso) • ISSN 1678-6971 (on-line) • http://dx.doi.org/10.1590/1678-69712016/administracao.v17n4p61-83. Submissão: 24 abr. 2015. Aceitação: 1º fev. 2016. Sistema de avaliação: às cegas dupla (double blind review Key methodological aspects:The research uses a quantitative approach and employs the Data Envelopment Analysis (DEA) technique to calculate efficiency scores. The data were obtained from the Central Bank of Brazil (Bacen). Summary of key results:Federal public banks and large banks are, on average, more efficient. Banks operating in foreign exchange and retail, as well as banks with high credit ratings, also achieved high levels of efficiency. Key considerations/conclusions: Efficient banks proved to be more profitable, lent less money in proportion to their total assets, and received fewer complaints filed with the Central Bank of Brazil in 2013.

Sustainability is accepted by the market and that has been gaining attention in several areas subject. This work brings its application in the financial area in order to contribute to business development. Therefore, content analysis was performed to clarify the concepts of the subject, which are not yet clear. For this, two complementary techniques were used: Systematic Review and Classification. A systematic review has allowed to understand the influential concepts in sustainability and its application. Categorization already been used to analyze the main insolvency prediction models cited in the Brazilian literature. The overall objective was to determine whether the lack of financial sustainability of the factors contributing to the failure of companies. The specific objectives of this study were a) to present the concepts of sustainability b) identify the causes of business failure c) extracting the main variables of the model prediction of insolvency d) present the factors of success and financial e) to compile the factors and develop a model Financial Sustainability. The results helped to clarify the issue and allowed the elaboration of a theoretical model of Financial Sustainability Company applicable to Brazilian companies

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