<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422017000501643</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2017.09.006</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Contraste de la ley de Gibrat en la banca comercial brasileña]]></article-title>
<article-title xml:lang="en"><![CDATA[Gibrat's law test on Brazilian commercial banks]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Miralles-Quiros]]></surname>
<given-names><![CDATA[Maria de Mar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Millares-Quiros]]></surname>
<given-names><![CDATA[José Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Daza-Izquierdo]]></surname>
<given-names><![CDATA[Julio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Extremadura  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2017</year>
</pub-date>
<volume>62</volume>
<numero>spe5</numero>
<fpage>1643</fpage>
<lpage>1656</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422017000501643&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422017000501643&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422017000501643&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: En los últimos años, Brasil ha sido uno de los países con mayores cambios en el sector bancario. El proceso de desregulación iniciado en 2002 ha conllevado el aumento de la presencia de banca extranjera y el incremento de la competencia, entre otros aspectos. En este contexto, el objetivo del presente estudio consiste en contrastar la ley de Gibrat en la banca comercial brasileña durante el periodo 2002-2013 con el objeto de aportar evidencia para la construcción de un modelo de crecimiento para la banca que oriente la política financiera del país. Para ello se emplea la metodología de regresiones cuartílica que consideramos analiza de manera más exhaustiva la relación entre el crecimiento y el tamaño de las entidades que los contrastes empíricos aportados por la evidencia empírica previa. Los resultados obtenidos nos indican que existe una relación no lineal en forma de U invertida entre crecimiento y tamaño en la banca comercial brasileña. Estos resultados nos permiten afirmar que la relativa dispersión de los tamaños de las entidades financieras tenderá a reducirse en el tiempo y con ello la concentración del sector.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: In recent years, Brazil has been one of the countries with the biggest changes in the banking sector. The process of deregulation that began in 2002 has entailed the increase of the presence of foreign banking and the increase of competition, among other aspects. In this context, the objective of this study consists in contrasting Gibrat's Law in the Brazilian commercial banking during the period of 2002-2013 with the objective of contributing with evidence for the construction of a growth model for banking that will guide the financial policy of the country. For this, the quartile regression methodology is utilized, since we consider that it analyzes the relation between growth and the size of the entities more thoroughly than the empirical contrasts given by previous empirical evidence. The results obtained indicate that there is a non-linear relation in an inverted U form between growth and size in the Brazilian commercial banking. These results allow us to affirm that the relative dispersion of the sizes of the financial entities will tend to decrease in time and with this, the concentration of the sector.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Banca comercial]]></kwd>
<kwd lng="es"><![CDATA[Brasil]]></kwd>
<kwd lng="es"><![CDATA[Ley de Gibrat]]></kwd>
<kwd lng="es"><![CDATA[Crecimiento]]></kwd>
<kwd lng="es"><![CDATA[Tamaño]]></kwd>
<kwd lng="es"><![CDATA[G01]]></kwd>
<kwd lng="es"><![CDATA[G20]]></kwd>
<kwd lng="es"><![CDATA[G21]]></kwd>
<kwd lng="en"><![CDATA[Commercial banks]]></kwd>
<kwd lng="en"><![CDATA[Brazil]]></kwd>
<kwd lng="en"><![CDATA[Gibrat's law]]></kwd>
<kwd lng="en"><![CDATA[Growth]]></kwd>
<kwd lng="en"><![CDATA[Size]]></kwd>
<kwd lng="en"><![CDATA[G01]]></kwd>
<kwd lng="en"><![CDATA[G20]]></kwd>
<kwd lng="en"><![CDATA[G21]]></kwd>
</kwd-group>
</article-meta>
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<surname><![CDATA[Yeats]]></surname>
<given-names><![CDATA[A. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Irons]]></surname>
<given-names><![CDATA[E. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Rhoades]]></surname>
<given-names><![CDATA[S. A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Journal of Business]]></source>
<year>1975</year>
<volume>48</volume>
<page-range>199-203</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
