In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis …, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a … yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance …

, has increased the importance of understanding efficiency in this industry. This paper examines the technical and …

means of a stochastic frontier approach, then we try to explain the estimated BCCs' cost efficiency with a set of merger … Cooperativo, BCCs) and try to assess whether those mergers were efficiency-enhancing. For the purpose, we employ a two …-step procedure: we first estimate bank-level cost efficiency scores for a large sample of Italian banks in the period 1993-2013 by …

efficiency of merger activity in higher education …This paper explores the issue of efficiency in English higher education using data envelopment analysis and stochastic … and research inputs and outputs) over a 13-year period. The study compares the efficiency estimates derived from various …

merger process to evaluate the impact of government-provided incentives on consolidation patterns, and to evaluate the … Nash Bargaining problem. The efficiency of candidate merged entities is determined by a relative-influence function that … measures the degree to which the combination of the involved firms’ levels of efficiency results in cost …

efficiency of merger activity in higher education …This paper explores the issue of efficiency in English higher education using data envelopment analysis and stochastic … and research inputs and outputs) over a 13‐year period. The study compares the efficiency estimates derived from various …