Use of Data Envelopment Analysis in Accounting Applications

Use of Data Envelopment Analysis in Accounting Applications PDF Author: Jean C. Bedard
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 508

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Use of Data Envelopment Analysis in Accounting Applications

Use of Data Envelopment Analysis in Accounting Applications PDF Author: Jean C. Bedard
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 508

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Use of Data Envelopment Analysis in Accounting Applications

Use of Data Envelopment Analysis in Accounting Applications PDF Author: Jean Catherine Bedard
Publisher:
ISBN:
Category :
Languages : en
Pages : 233

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Data Envelopment Analysis in the Financial Services Industry

Data Envelopment Analysis in the Financial Services Industry PDF Author: Joseph C. Paradi
Publisher: Springer
ISBN: 3319697250
Category : Business & Economics
Languages : en
Pages : 379

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Book Description
This book presents the methodology and applications of Data Envelopment Analysis (DEA) in measuring productivity, efficiency and effectiveness in Financial Services firms such as banks, bank branches, stock markets, pension funds, mutual funds, insurance firms, credit unions, risk tolerance, and corporate failure prediction. Financial service DEA research includes banking; insurance businesses; hedge, pension and mutual funds; and credit unions. Significant business transactions among financial service organizations such as bank mergers and acquisitions and valuation of IPOs have also been the focus of DEA research. The book looks at the range of DEA uses for financial services by presenting prior studies, examining the current capabilities reflected in the most recent research, and projecting future new uses of DEA in finance related applications.

Special Issue on Innovative Applications of Data Envelopment Analysis to Accounting and Finance

Special Issue on Innovative Applications of Data Envelopment Analysis to Accounting and Finance PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 79

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Introduction to the Theory and Application of Data Envelopment Analysis

Introduction to the Theory and Application of Data Envelopment Analysis PDF Author: Emmanuel Thanassoulis
Publisher: Springer Science & Business Media
ISBN: 146151407X
Category : Business & Economics
Languages : en
Pages : 296

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Book Description
1 DATA ENVELOPMENT ANALYSIS Data Envelopment Analysis (DEA) was initially developed as a method for assessing the comparative efficiencies of organisational units such as the branches of a bank, schools, hospital departments or restaurants. The key in each case is that they perform feature which makes the units comparable the same function in terms of the kinds of resource they use and the types of output they produce. For example all bank branches to be compared would typically use staff and capital assets to effect income generating activities such as advancing loans, selling financial products and carrying out banking transactions on behalf of their clients. The efficiencies assessed in this context by DEA are intended to reflect the scope for resource conservation at the unit being assessed without detriment to its outputs, or alternatively, the scope for output augmentation without additional resources. The efficiencies assessed are comparative or relative because they reflect scope for resource conservation or output augmentation at one unit relative to other comparable benchmark units rather than in some absolute sense. We resort to relative rather than absolute efficiencies because in most practical contexts we lack sufficient information to derive the superior measures of absolute efficiency. DEA was initiated by Charnes Cooper and Rhodes in 1978 in their seminal paper Chames et al. (1978). The paper operationalised and extended by means of linear programming production economics concepts of empirical efficiency put forth some twenty years earlier by Farrell (1957).

Data Envelopment Analysis: Theory, Methodology, and Applications

Data Envelopment Analysis: Theory, Methodology, and Applications PDF Author: Abraham Charnes
Publisher: Springer Science & Business Media
ISBN: 9401106371
Category : Business & Economics
Languages : en
Pages : 507

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Book Description
This book represents a milestone in the progression of Data Envelop ment Analysis (DEA). It is the first reference text which includes a comprehensive review and comparative discussion of the basic DEA models. The development is anchored in a unified mathematical and graphical treatment and includes the most important modeling ex tensions. In addition, this is the first book that addresses the actual process of conducting DEA analyses including combining DEA and 1 parametric techniques. The book has three other distinctive features. It traces the applications driven evolution and diffusion of DEA models and extensions across disciplinary boundaries. It includes a comprehensive bibliography to serve as a source of references as well as a platform for further develop ments. And, finally, the power of DEA analysis is demonstrated through fifteen novel applications which should serve as an inspiration for future applications and extensions of the methodology. The origin of this book was a Conference on New Uses of DEA in 2 Management and Public Policy which was held at the IC Institute of the University of Texas at Austin on September 27-29, 1989. The conference was made possible through NSF Grant #SES-8722504 (A. Charnes and 2 W. W. Cooper, co-PIs) and the support of the IC Institute.

Handbook on Data Envelopment Analysis in Business, Finance, and Sustainability

Handbook on Data Envelopment Analysis in Business, Finance, and Sustainability PDF Author: Sabri Boubaker
Publisher: World Scientific Publishing Europe Limited
ISBN: 9781800615779
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
"This Handbook seeks for methodological, empirical, and policy-oriented contributions to provide scholars, investors, regulatory bodies, and policymakers with comprehensive insights on the efficiency and performance evaluation of businesses, financial, and accounting institutions or organizations to identify important issues for future investment, regulation, and policy-making strategies. The following areas are of particular interest: Part I: DEA in Business (including but not limited to agriculture, manufacturing, healthcare, transportation, hotel, aviation, and education) Part II: DEA in Banking and Finance (including but not limited to commercial/conventional banks, Islamic banks, insurance, credit, and Fintech institutions) Part III: DEA in Sustainability"--

Application of Data Envelopment Analysis in Auditing

Application of Data Envelopment Analysis in Auditing PDF Author: Ehsan H. Feroz
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
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 reasonableness of financial statements. Application of DEA can significantly minimize errors in an audit judgment by providing accurate and reliable benchmarks and red flags at a reasonable low cost.

Handbook of Operations Analytics Using Data Envelopment Analysis

Handbook of Operations Analytics Using Data Envelopment Analysis PDF Author: Shiuh-Nan Hwang
Publisher: Springer
ISBN: 1489977058
Category : Business & Economics
Languages : en
Pages : 511

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Book Description
This handbook focuses on Data Envelopment Analysis (DEA) applications in operations analytics which are fundamental tools and techniques for improving operation functions and attaining long-term competitiveness. In fact, the handbook demonstrates that DEA can be viewed as Data Envelopment Analytics. Chapters include a review of cross-efficiency evaluation; a case study on measuring the environmental performance of OECS countries; how to select a set of performance metrics in DEA with an application to American banks; a relational network model to take the operations of individual periods into account in measuring efficiencies; how the efficient frontier methods DEA and stochastic frontier analysis (SFA) can be used synergistically; and how to integrate DEA and multidimensional scaling. In other chapters, authors construct a dynamic three-stage network DEA model; a bootstrapping based methodology to evaluate returns to scale and convexity assumptions in DEA; hybridizing DEA and cooperative games; using DEA to represent the production technology and directional distance functions to measure band performance; an input-specific Luenberger energy and environmental productivity indicator; and the issue of reference set by differentiating between the uniquely found reference set and the unary and maximal types of the reference set. Finally, additional chapters evaluate and compare the technological advancement observed in different hybrid electric vehicles (HEV) market segments over the past 15 years; radial measurement of efficiency for the production process possessing multi-components under different production technologies; issues around the use of accounting information in DEA; how to use DEA environmental assessment to establish corporate sustainability; a summary of research efforts on DEA environmental assessment applied to energy in the last 30 years; and an overview of DEA and how it can be utilized alone and with other techniques to investigate corporate environmental sustainability questions.

Introduction to Data Envelopment Analysis and Its Uses

Introduction to Data Envelopment Analysis and Its Uses PDF Author: William W. Cooper
Publisher: Springer Science & Business Media
ISBN: 9780387285801
Category : Business & Economics
Languages : en
Pages : 396

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Book Description
Introduction to Data Envelopment Analysis and Its Uses: With DEA-Solver Software and References has been carefully designed by the authors to provide a systematic introduction to DEA and its uses as a multifaceted tool for evaluating problems in a variety of contexts. The authors have been involved in DEA's development from the beginning. William Cooper (with Abraham Charnes and Edwardo Rhodes) is a founder of DEA. Lawrence Seiford and Kaoru Tone have been actively involved as researchers and practitioners from its earliest beginnings. All have been deeply involved in uses of DEA in practical applications as well as in the development of its basic theory and methodologies. The result is a textbook grounded in authority, experience and substance.