Environmental assessment and protection are important concerns in modern business. Consumers are interested in environmental protection. They avoid purchasing products from dirt-imaged companies even if their prices are much less than the ones produced by green-imaged companies. The green image...

Environmental assessment and protection are important concerns in modern business. Consumers are interested in corporate effort and investment for environmental protection. It can be easily imagined that they avoid purchasing products from dirty-imaged companies even if their prices are much...

Environmental assessment has recently become an important business concern because consumers are interested in environmental protection. They try to avoid purchasing products from dirt-imaged companies, which do not pay attention to environmental protection, even if their prices are much less...

The recently implemented court decision to break up Bell (=American Telephone & Telegraph Co.) to accord with U.S. anti-trust laws represents a highly significant policy decision which is proving to be influential in other countries as well as the U.S. The telecommunication industry is of such...

Corporate scandals such as those at Tyco, Enron, and WorldCom have caused the decline of public trust in accounting and reporting practices. In response, US passed the Sarbanes Oxley Law (Sarbanes) in 2002, the most important corporate governance law since securities laws in 1930s. Section 302...

This study describes a practical use of Data Envelopment Analysis-Discriminant Analysis (DEA-DA) for bankruptcy-based performance assessment. DEA-DA is useful for classifying non-default and default firms based upon their financial performance. However, when we apply DEA-DA to a data set on...

This study compares DEA (data envelopment analysis) with DEA-DA (discriminant analysis) in terms of bankruptcy assessment. Recently, many DEA researchers propose a use of DEA as a quick-and-easy tool to assess corporate bankruptcy. Meanwhile, other DEA researchers discuss a use of DEA-DA for...

This study proposes a new use of DEA (Data Envelopment Analysis) radial approach to examine the corporate sustainability of Japanese industrial sectors. The concept of corporate sustainability is measured by its subcomponent measures, including UEN (Unified Efficiency under Natural...