Performance measurement using data envelopment analysis and financial statement analysis

Ho, Chien Ta Bruce

doi:10.1504/ijor.2007.011441

Cited by 25 publications

(12 citation statements)

References 15 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The researcher noticed that the teams with the most experience perform athletically in a more effective Performance of Indian PSBs manner, and their social effectiveness is strongly related to the level of play in itself and to factors linked to their league ranking. Ho (2007) made an attempt to analyze the performance of 59 listed corporations of the electronic industry in Taiwan. A two-stage DEA model has been used to compute efficiency and effectiveness scores.…”

Section: Empirical Literaturementioning

confidence: 99%

Measuring efficiency, effectiveness and performance of Indian public sector banks

Kumar

Gulati

2009

Int J Productivity & Perf Mgmt

118

100

View full text Add to dashboard Cite

Access to this document was granted through an Emerald subscription provided by MCGILL UNIVERSITY For Authors:If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comWith over forty years' experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and services. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to appraise the efficiency, effectiveness, and performance of 27 public sector banks (PSBs) operating in India by using a two-stage performance evaluation model. Design/methodology/approach -Using the cross-sectional data for the financial year 2006/2007, the technique of data envelopment analysis has been used for computing the efficiency and effectiveness scores for individual PSBs. The overall performance scores have been derived by taking the product of efficiency and effectiveness scores. Findings -The empirical results reveal that high efficiency does not stand for high effectiveness in the Indian PSB industry. A positive and strong correlation between effectiveness and performance measures has been noted. Further, on the efficiency front, State Bank of Travancore appears as an ideal benchmark, while State Bank of Bikaner and Jaipur, and State Bank of Mysore emerge as ideal benchmarks on the effectiveness front. Practical implications -The practical implication of the research findings is that in their drive to improve overall performance, Indian PSBs should pay more attention to their income-generating capabilities (i.e. effectiveness) relative to their ability to produce traditional outputs such as advances and investments (i.e. efficiency). Originality/value -This paper is perhaps the first to evaluate the performance of Indian banks by considering simultaneously the aspects of efficiency and effectiveness.

show abstract

Section: Empirical Literaturementioning

confidence: 99%

Measuring efficiency, effectiveness and performance of Indian public sector banks

Kumar

Gulati

2009

Int J Productivity & Perf Mgmt

118

100

View full text Add to dashboard Cite

show abstract

“…Application of these models involve industries such as banking (Chen and Yeh, 1998;Grifell-Tatjé and Marques-Gou, 2008), education (Bessent et al, 1983;Beasley, 1990), military (Clarke, 1992), hotel management (Min et al, 2008) and electronics (Ho, 2007).…”

Section: Literature Reviewmentioning

confidence: 99%

Assessing the efficiency of hospitals operating under a unique owner: a DEA application in the presence of missing data

Aksezer

Benneyan

2010

IJSOM

View full text Add to dashboard Cite

Originally developed in the late 1970s to assess the efficiency of comparable operating units, Data Envelopment Analysis (DEA) has since been used in a variety of contexts. Although incomplete data sets are often encountered in practice, the best approach in such situations is unclear in general. This paper explores methods such as multiple imputation, bootstrapping and smart dummy variable replacement, borrowed from similar missing data problems in regression analysis. Each missing data method is tested on a library of DEA problems that are gathered from the DEA literature. These problems are selected in such a way as to represent a thorough cross-section of problem sizes (small, medium, large) and types (type of DEA model, number of decision-making units, number of inputs, number of outputs, etc.). The results are illustrated by comparing the solutions of complete data sets against the simulated versions of the same data sets with missing data. The sensitivity of each method on the efficiency scores and ranking of the decision-making units is presented.

show abstract

“…Therefore, various methods have been developed for performance evaluation of investment companies. Ho (2007) demonstrated that combination of financial statement analysis and data envelopment analysis (DEA) is a powerful system for performance evaluation of different types of corporation and organization.…”

Section: Introductionmentioning

confidence: 99%

Data envelopment analysis (DEA) based performance evaluation system for investment companies: Case study of Tehran Stock Exchange

Zohdi¹

2012

Afr. J. Bus. Manage.

View full text Add to dashboard Cite

An investment company is a company that invests money on behalf of its shareholders who are participant in profits and losses. Therefore, appraisal of performance of such companies is most important for related investors. As we know, data envelopment analysis (DEA) is a nonparametric method that measures the relationship between produced outputs and consumed inputs and determines an efficiency score and has been widely applied in performance evaluation domain. This paper provides a DEA based system for evaluation of the performance of Iranian investment companies using financial statement analysis. Four different versions of DEA are applied for efficiency analysis and AP-DEA is applied for ranking of twelve considered companies. Ten different financial ratios are considered as inputs and outputs of each decision making unit. The results show that the BCC form of DEA is not able to distinguish between efficient and inefficient units and AP-DEA is an appropriate method to obtain full ranking of companies. Using this performance evaluation system, a new ranking of investment companies is obtained compared to the traditional ranking presented by Tehran stock exchange (TSE).

show abstract

Performance measurement using data envelopment analysis and financial statement analysis

Cited by 25 publications

References 15 publications

Measuring efficiency, effectiveness and performance of Indian public sector banks

Measuring efficiency, effectiveness and performance of Indian public sector banks

Assessing the efficiency of hospitals operating under a unique owner: a DEA application in the presence of missing data

Data envelopment analysis (DEA) based performance evaluation system for investment companies: Case study of Tehran Stock Exchange

Contact Info

Product

Resources

About