Most bank efficiency studies that use stochastic frontier analysis (SFA) employ each bank's own implicit input price … substantial measurement error. In this paper, we examine the magnitude and direction of this error in cost and profit efficiency … when estimating efficient frontiers. But the theoretical foundation of most studies is a cost minimisation and/ or profit …

Most bank efficiency studies that use stochastic frontier analysis (SFA) employ each bank's own implicit input price … substantial measurement error. In this paper, we examine the magnitude and direction of this error in cost and profit efficiency … when estimating efficient frontiers. But the theoretical foundation of most studies is a cost minimisation and/ or profit …

services over banks' total IT expenses. Bank efficiency, in turn, is measured by traditional accounting performance indicators … IT expenditures negatively impact cost efficiency and have no influence on bank profits. To the best of our knowledge … banks' IT expenditures. -- IT standardization ; cost and profit efficiency ; savings banks …

Given the marked reduction in the number of banks in Germany during recent years, the study estimates competitive … profit and loss accounts for the years 1993-1998, the hypotheses of perfect collusion as well as of perfect competition can … several size categories. However, despite the decrease in the number of banks in Germany during the investigated period and a …