Author: Hsihui Chang
Publisher:
ISBN:
Category :
Languages : en
Pages : 2
Book Description
There have been impressive growths in applications of data envelopment analysis (DEA) to areas such as accounting and finance in recent years. This special issue is specifically designed to encourage innovative applications of DEA to accounting and finance. Following a rigorous review process, four articles have been selected to be included in this special issue.The “Bankruptcy risk, productivity and firm strategy," by Bryan et al. examines the relationship between productivity, firm strategy, and bankruptcy risk. The empirical results indicate that productivity has a positive effect on reducing bankruptcy risk. The study also brings to light the mediating effect of productivity in the relationship of strategy and bankruptcy risk. The “Taiwan second financial restructuring and commercial bank productivity growth: M&As impact," by Hsiao and Lin assesses the impact of the M&A policy of “Second financial restructuringň (SFR) on the productivity growth of commercial banks in Taiwan. It documents that merged banks had improved their productivity, technology, and scale efficiency in the post SFR period. In addition, the greater productivity growth of merged banks than non-merged banks is attributable to small-sized and private-voluntary merged banks. The “Ownership structure and efficiency in Taiwanese electronics firms," by Yang et al. investigates the effect of the separation of control and ownership on the efficiency performance of Taiwanese electronics firms. Analyzing a panel dataset for the period from 2004 to 2010, they observe that both the divergence between voting rights and cash flow rights, and the divergence between seat control rights and cash flow rights are significantly and negatively related to efficiency performance. Last, but not the least, “The impact of nursing quality on nursing home efficiency," by Chang and Cheng evaluates the impact of nursing quality on Taiwan nursing homes, and differences of efficiency among different management types of nursing homes. Their empirical results demonstrate that nursing quality is an important factor in the efficiency measurement of nursing homes because nursing quality has significant impacts on operating efficiency of nursing home.
Guest Editors' Note on the Special Issue on the Innovative Applications of Data Envelopment Analysis to Accounting and Finance
Author: Hsihui Chang
Publisher:
ISBN:
Category :
Languages : en
Pages : 2
Book Description
There have been impressive growths in applications of data envelopment analysis (DEA) to areas such as accounting and finance in recent years. This special issue is specifically designed to encourage innovative applications of DEA to accounting and finance. Following a rigorous review process, four articles have been selected to be included in this special issue.The “Bankruptcy risk, productivity and firm strategy," by Bryan et al. examines the relationship between productivity, firm strategy, and bankruptcy risk. The empirical results indicate that productivity has a positive effect on reducing bankruptcy risk. The study also brings to light the mediating effect of productivity in the relationship of strategy and bankruptcy risk. The “Taiwan second financial restructuring and commercial bank productivity growth: M&As impact," by Hsiao and Lin assesses the impact of the M&A policy of “Second financial restructuringň (SFR) on the productivity growth of commercial banks in Taiwan. It documents that merged banks had improved their productivity, technology, and scale efficiency in the post SFR period. In addition, the greater productivity growth of merged banks than non-merged banks is attributable to small-sized and private-voluntary merged banks. The “Ownership structure and efficiency in Taiwanese electronics firms," by Yang et al. investigates the effect of the separation of control and ownership on the efficiency performance of Taiwanese electronics firms. Analyzing a panel dataset for the period from 2004 to 2010, they observe that both the divergence between voting rights and cash flow rights, and the divergence between seat control rights and cash flow rights are significantly and negatively related to efficiency performance. Last, but not the least, “The impact of nursing quality on nursing home efficiency," by Chang and Cheng evaluates the impact of nursing quality on Taiwan nursing homes, and differences of efficiency among different management types of nursing homes. Their empirical results demonstrate that nursing quality is an important factor in the efficiency measurement of nursing homes because nursing quality has significant impacts on operating efficiency of nursing home.
Publisher:
ISBN:
Category :
Languages : en
Pages : 2
Book Description
There have been impressive growths in applications of data envelopment analysis (DEA) to areas such as accounting and finance in recent years. This special issue is specifically designed to encourage innovative applications of DEA to accounting and finance. Following a rigorous review process, four articles have been selected to be included in this special issue.The “Bankruptcy risk, productivity and firm strategy," by Bryan et al. examines the relationship between productivity, firm strategy, and bankruptcy risk. The empirical results indicate that productivity has a positive effect on reducing bankruptcy risk. The study also brings to light the mediating effect of productivity in the relationship of strategy and bankruptcy risk. The “Taiwan second financial restructuring and commercial bank productivity growth: M&As impact," by Hsiao and Lin assesses the impact of the M&A policy of “Second financial restructuringň (SFR) on the productivity growth of commercial banks in Taiwan. It documents that merged banks had improved their productivity, technology, and scale efficiency in the post SFR period. In addition, the greater productivity growth of merged banks than non-merged banks is attributable to small-sized and private-voluntary merged banks. The “Ownership structure and efficiency in Taiwanese electronics firms," by Yang et al. investigates the effect of the separation of control and ownership on the efficiency performance of Taiwanese electronics firms. Analyzing a panel dataset for the period from 2004 to 2010, they observe that both the divergence between voting rights and cash flow rights, and the divergence between seat control rights and cash flow rights are significantly and negatively related to efficiency performance. Last, but not the least, “The impact of nursing quality on nursing home efficiency," by Chang and Cheng evaluates the impact of nursing quality on Taiwan nursing homes, and differences of efficiency among different management types of nursing homes. Their empirical results demonstrate that nursing quality is an important factor in the efficiency measurement of nursing homes because nursing quality has significant impacts on operating efficiency of nursing home.
Special Issue on Innovative Applications of Data Envelopment Analysis to Accounting and Finance
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 79
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 79
Book Description
Special Issue of Data Envelopment Analysis
Author: Josef Jablonsky
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Special Issue on Data Envelopment Analysis
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 158
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 158
Book Description
Use of Data Envelopment Analysis in Accounting Applications
Author: Jean C. Bedard
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 508
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 508
Book Description
Special Issue: Digital Accounting, Financial Technology, and Data Analytics
Author: Saad Ghaleb Yaseen
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Handbook on Data Envelopment Analysis
Author: William W. Cooper
Publisher:
ISBN: 9781475784794
Category :
Languages : en
Pages : 612
Book Description
Publisher:
ISBN: 9781475784794
Category :
Languages : en
Pages : 612
Book Description
Special Issue: Innovative Data Sources in Management Accounting Research and Practice
Author: Matthias D. Mahlendorf
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Data Envelopment Analysis
Author: Subhash C. Ray
Publisher: Cambridge University Press
ISBN: 9781139453318
Category : Business & Economics
Languages : en
Pages : 376
Book Description
Using the neo-classical theory of production economics as the analytical framework, this book, first published in 2004, provides a unified and easily comprehensible, yet fairly rigorous, exposition of the core literature on data envelopment analysis (DEA) for readers based in different disciplines. The various DEA models are developed as nonparametric alternatives to the econometric models. Apart from the standard fare consisting of the basic input- and output-oriented DEA models formulated by Charnes, Cooper, and Rhodes, and Banker, Charnes, and Cooper, the book covers developments such as the directional distance function, free disposal hull (FDH) analysis, non-radial measures of efficiency, multiplier bounds, mergers and break-up of firms, and measurement of productivity change through the Malmquist total factor productivity index. The chapter on efficiency measurement using market prices provides the critical link between DEA and the neo-classical theory of a competitive firm. The book also covers several forms of stochastic DEA in detail.
Publisher: Cambridge University Press
ISBN: 9781139453318
Category : Business & Economics
Languages : en
Pages : 376
Book Description
Using the neo-classical theory of production economics as the analytical framework, this book, first published in 2004, provides a unified and easily comprehensible, yet fairly rigorous, exposition of the core literature on data envelopment analysis (DEA) for readers based in different disciplines. The various DEA models are developed as nonparametric alternatives to the econometric models. Apart from the standard fare consisting of the basic input- and output-oriented DEA models formulated by Charnes, Cooper, and Rhodes, and Banker, Charnes, and Cooper, the book covers developments such as the directional distance function, free disposal hull (FDH) analysis, non-radial measures of efficiency, multiplier bounds, mergers and break-up of firms, and measurement of productivity change through the Malmquist total factor productivity index. The chapter on efficiency measurement using market prices provides the critical link between DEA and the neo-classical theory of a competitive firm. The book also covers several forms of stochastic DEA in detail.
Use of Data Envelopment Analysis in Accounting Applications
Author: Jean Catherine Bedard
Publisher:
ISBN:
Category :
Languages : en
Pages : 233
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 233
Book Description