(1996) permettant une estimation jointe de l'espérance de profit et de sa variance à partir d'une fonction de dépense … profit, on construit une frontière rendement risque de l'industrie bancaire à partir de laquelle sont calculés des scores d …

This paper defines first profitability and its measurement. Net operating return on assets is shown to be the only kind … of profitability that can be derived from business accounting data - adequately reprocessed - and provide relevant … means of cumulated flows of investment. Such estimates of profitability are closer to those provided by the national …