methodological approach – based on Data Envelopment Analysis (DEA) – for the detection and analysis of inefficiency within a certain … efficiency are applied, whereas each is analysed by a distinct DEA approach. The results document not only the existence of …

and publicly owned Indian banks. It uses the data envelopment analysis (DEA) following variable returns to scale, under …

in Turkey between 2001 and 2006. Data Envelopment Analysis (DEA) is executed to find the efficiency scores of the banks …

Since the introduction of bootstrap DEA there is a growing literature on applications which use this method, mainly for … hypothesis testing. It is therefore important to establish the consistency and evaluate the performance of bootstrap DEA. The few … coverage probabilities are not a good tool of assessment. In our study we evaluate the performance of bootstrap DEA using the …

requirements that are not always obvious to the non-expert user. Bootstrap DEA is a significant development of the past decade …, which could be extended to test almost any hypothesis in bootstrap DEA. Moreover, it enhances the intuition behind bootstrap … DEA and highlights logical and theoretical pitfalls that should be avoided. …

methodology combines data envelopment analysis (DEA) with a multicriteria decision aid (MCDA) methodology. DEA is employed to …. In a second stage, a multicriteria approach is employed to develop an overall performance measure on the basis of the DEA …

Recent years have seen a preponderance of accounting research using data envelopment analysis (DEA) to measure … efficiency. In this study, I examine the calculation of DEA efficiency, with a focus on large panel datasets of financial … these potentially influences the efficiency generated by DEA. Based on these methodological issues, I provide evidence and …

A data processing procedure, DEA (Data Envelopment Analysis) is described as as an analytical tool in audit engagement …. DEA receives data inputs from from financial statements of a plurality of clients, constructs efficiency frontiers and … evaluates relative income efficiencies. DEA can be used in the overall review stage to detect any anomalies and to assess the …

Recent years have seen a preponderance of accounting research using data envelopment analysis (DEA) to measure … efficiency. In this study, I examine the calculation of efficiency using DEA, with a focus on large panel datasets of financial … generated by DEA. Based on these methodological issues, I provide evidence and prescriptions to aid researchers using DEA …