methodological approach – based on Data Envelopment Analysis (DEA) – for the detection and analysis of inefficiency within a certain … efficiency are applied, whereas each is analysed by a distinct DEA approach. The results document not only the existence of …

The purpose of this study is to measure the relative efficiency of banks in Jordan using DEA. Also, it investigated the …-earning portfolios. -- banks ; efficiency ; size ; capital adequacy ; DEA ; Jordan …

The measure proposed in this paper is a new nonparametric data envelopment analysis (DEA) scheme, the hybrid measure …

In most applications of DEA with internal structures in the literature, the models are designed to evaluate the … propose a one-step DEA method for evaluating non-homogeneous DMUs based on their real internal structures and allow for the …

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 …

Since the introduction of bootstrap DEA there is a growing literature on applications which use this method, mainly for … hypothesis testing. It is therefore important to establish the consistency and evaluate the performance of bootstrap DEA. The few … coverage probabilities are not a good tool of assessment. In our study we evaluate the performance of bootstrap DEA using the …

requirements that are not always obvious to the non-expert user. Bootstrap DEA is a significant development of the past decade …, which could be extended to test almost any hypothesis in bootstrap DEA. Moreover, it enhances the intuition behind bootstrap … DEA and highlights logical and theoretical pitfalls that should be avoided. …

We demonstrate the usefulness of Data Envelopment Analysis (DEA) as an analytical procedure for auditors, especially in …. DEA based analytical procedures can provide consistent and reliable red flags and benchmarks for auditors to compare a … client to other firms in the same industry. We provide an illustrative use of DEA as an analytical procedure for auditing a …

Data Envelopment Analysis (DEA) based cost norms have attractive properties in the regulation of natural monopolies …