Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices

Fuentes, Ramón; Bañuls, Adelaida Lillo

doi:10.1016/j.eswa.2014.11.002

Cited by 43 publications

(22 citation statements)

References 29 publications

(34 reference statements)

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“…Standard & Poor's institute annually evaluates all the industries of the World with regard to the Securities risk index. Fuentes and Lillo (2015) have investigated the efficiency growth of 30 Spanish tax offices between 2004 and 2006. In addition, they have divided the productivity into two components including efficiency and the impact of technology changes.…”

Section: Literature Reviewmentioning

confidence: 99%

A novel hybrid MCDM model for financial performance evaluation in Iran's food industry

Alimohammadlou

Bonyani

2017

Accounting and Financial Control

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AUTHORSMoslem Alimohammadlou Abbas Bonyani ARTICLE INFOMoslem Alimohammadlou and Abbas Bonyani (2017). A novel hybrid MCDM model for financial performance evaluation in Iran's food industry. Accounting and Financial Control, 1(2), 38-45. AbstractThe use of financial ratios as the necessary information is considered as one of the noticeable issues for researchers to apply quantitative models for evaluating the performance of institutions. The reason for introducing these new approaches is that the financial ratios cannot individually provide a correct and adequate understanding of an institution's performance. This study sought to propose a model for evaluating and ranking 14 companies which are considered as the largest companies in Iran's food industry according to the recent report of Industrial Management institute (IMI). To accomplish this, an integrated model composed of Best-Worst method and PROMETHEE II was used. Results of data analysis revealed that in final evaluation, some companies such as NOOSH MAZAN Co., PYAZR AI Co. and PEGAH ESF Co. had higher positions compared to the others.

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Section: Literature Reviewmentioning

confidence: 99%

A novel hybrid MCDM model for financial performance evaluation in Iran's food industry

Alimohammadlou

Bonyani

2017

Accounting and Financial Control

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“…It should also be noted that technical efficiency is defined as a measure of the degree of perfection to which a DMU uses its resources in order to obtain outputs in comparison with its maximum potential. Thus, only physical variable units are involved, with there being no need to use prices, as would be necessary in order to compute allocative and overall efficiency (Barros & Mascarenhas, 2005;Fuentes & Lillo-Bañuls, 2015).…”

Section: -Methodsmentioning

confidence: 99%

A three-stage DEA model to evaluate learning-teaching technical efficiency: Key performance indicators and contextual variables

Fuentes

Fuster

Bañuls

2016

Expert Systems with Applications

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“…Now, if we assume that and , then models (19) and (20) are equivalent to models (13) and (14), respectively; likewise, if | | and | |, then models (19) and (20) are equivalent to models (10) and (11), respectively. After all, since models (20) and (21) are nonlinear and difficult to solve, we can transform them into the following linear models by using the approach proposed by Bertsimas and Sim [34], where denotes total data perturbations. Suppose: …”

Section: Calculating the Mpi Based On The Robust Approachmentioning

confidence: 99%

“…Sueyoshi and Goto [19] used the MPI for environmental assessment of petroleum companies. The MPI was also employed by Fuentes and Lillo-Banuls [20] to help perform efficiency evaluation of tax offices in Spain from 2004 to 2006. Using the MPI, Yu et al [21] carried out an assessment of the eco-efficiency performance of the pulp and paper industry in China.…”

Section: Introductionmentioning

confidence: 99%

A Malmquist Productivity Index with Directional Distance Function and Uncertain Data

2018

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In the present study, by using the directional distance function with undesirable interval outputs, the Malmquist productivity index (MPI) and integrated data envelopment analysis (DEA) are presented for evaluating the function of decision making unites (DMUs). The MPI calculation is performed to compare the efficiency of the DMUs in distinct time periods. The uncertainty inherent in real-world problems is considered by using the best and worst-case scenarios, defining an interval for the MPI and reflecting the DMUs' advancement or regress. The optimal solution of the robust model lies in the efficiency interval, i.e., it is always equal to or less than the optimal solution in the optimistic case and equal to or greater than the optimal solution in the pessimistic case. We also present a case study in the banking industry to demonstrate the applicability and efficacy of the proposed integrated approach.

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Smoothed bootstrap Malmquist index based on DEA model to compute productivity of tax offices

Abstract: Please cite this article as: Fuentes, R., Lillo-Bañuls, A., Smoothed bootstrap Malmquist Index based on DEA model to compute productivity of tax offices, Expert Systems with Applications (2014), doi: http://dx

Cited by 43 publications

References 29 publications

A novel hybrid MCDM model for financial performance evaluation in Iran's food industry

A novel hybrid MCDM model for financial performance evaluation in Iran's food industry

A three-stage DEA model to evaluate learning-teaching technical efficiency: Key performance indicators and contextual variables

A Malmquist Productivity Index with Directional Distance Function and Uncertain Data

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