In for-profit organizations, profit efficiency decomposition is considered important since estimates on profit drivers are of practical use to managers in their decision making. Profit efficiency is traditionally due to two sources – technical efficiency and allocative efficiency. The...

The determination of closest efficient targets has attracted increasing interest of researchers in recent Data Envelopment Analysis (DEA) literature. Several methods have been introduced in this respect. However, only a few attempts exist that analyze the implications of using closest targets on...

As a measure of overall technical inefficiency, the Directional Distance Function (DDF) introduced by Chambers, Chung, and Färe ties the potential output expansion and input contraction together through a single parameter. By duality, the DDF is related to a measure of profit inefficiency,...

Environmental assessment and pollution protection are important concerns in modern business and policy. Consumers are interested in corporate efforts on not only their products but also environmental protections and pollution preventions. To attain a high level of sustainability (i.e., economic...