This study examines the efficiency of the financial sector in African countries. It aims to investigate if ìThe … intermediation process and efficiency in the banking system (Vittas, 1991; Howard & Haynes, 2001). In this paper, the cost function …, other earning assets and non-interest revenue which are used individually for the estimation. The input is deemed to be made …

Over the past several years, substantial research effort has gone into measuring the efficiency of financial … costs and about half of the industry's potential profits. There is no consensus on the sources of the differences in … measured efficiency. This paper examines several possible sources, including differences in efficiency concept, measurement …

from the cross-section efficiency literature. Our most striking result is that during 1991-1997, cost productivity worsened … while profit productivity improved substantially, particularly for banks engaging in mergers. The data are consistent with … the hypothesis that banks tried to maximize profits by raising revenues as well as reducing costs, and that banks provided …

propose an analysis of profit efficiency taking into account how the inclusion of a variety of bank risk measures might bias … regulatory capital. We also consider some variants of traditional models of profit efficiency where different regimes are … multiple dimensions but, in general, they indicate that the impact of earnings management on profit efficiency is of less …

, Personalkosten zu Wertschöpfung und der Gewinn- bzw. Verlustanteil am Bruttoproduktionswert. Diese sind prozentual zu Ost- und West …

Vorteilhaftigkeit bezogen sich in der Regel auf Teilaspekte: entweder nur die Kosten- oder nur die Steuereffekte wurden untersucht … geben, wobei Kosten- und Steuereffekte gleichermaßen berücksichtigt werden. Dabei steht nicht die Frage im Vordergrund …

current assets andfixed assets cause changes in interest costs and profit offamily farms. Different terms offinancing for … family farms in Serbia are shown and compared in the paper. As an example, influence of interest costs on profit made in …