Martinez, Antonio Lopo, and Acione de Souza Loose. “Provision for Dubious Settlement Credits and Control of Solvency Limits in Banking Institutions in Brazil”. Revista Contemporânea De Contabilidade, vol. 16, no. 41, Dec. 2019, pp. 23-43, doi:10.5007/2175-8069.2019v16n41p23.