Guest Editors' Note on the Special Issue on the Innovative Applications of Data Envelopment Analysis to Accounting and Finance

Review of Accounting and Finance, Volume 12, No.4, 2013, p. 308

2 Pages Posted: 6 Jul 2017 Last revised: 26 Jul 2017

See all articles by Hsihui Chang

Hsihui Chang

Drexel University

Ehsan H. Feroz

University of Washington Tacoma, Milgard School of Business-Accounting ; University of Illinois at Urbana-Champaign; Government of the United States of America - US GAO Advisory Council; University of Minnesota Duluth, Labovitz School of Business-Department of Accounting; University of Minnesota, Carlson School of Management-Department of Accounting; American Accounting Association

Date Written: 2013

Abstract

There have been impressive growths in applications of data envelopment analysis (DEA) to areas such as accounting and finance in recent years. This special issue is specifically designed to encourage innovative applications of DEA to accounting and finance. Following a rigorous review process, four articles have been selected to be included in this special issue.

The “Bankruptcy risk, productivity and firm strategy," by Bryan et al. examines the relationship between productivity, firm strategy, and bankruptcy risk. The empirical results indicate that productivity has a positive effect on reducing bankruptcy risk. The study also brings to light the mediating effect of productivity in the relationship of strategy and bankruptcy risk. The “Taiwan second financial restructuring and commercial bank productivity growth: M&As impact," by Hsiao and Lin assesses the impact of the M&A policy of “Second financial restructuring” (SFR) on the productivity growth of commercial banks in Taiwan. It documents that merged banks had improved their productivity, technology, and scale efficiency in the post SFR period. In addition, the greater productivity growth of merged banks than non-merged banks is attributable to small-sized and private-voluntary merged banks. The “Ownership structure and efficiency in Taiwanese electronics firms," by Yang et al. investigates the effect of the separation of control and ownership on the efficiency performance of Taiwanese electronics firms. Analyzing a panel dataset for the period from 2004 to 2010, they observe that both the divergence between voting rights and cash flow rights, and the divergence between seat control rights and cash flow rights are significantly and negatively related to efficiency performance. Last, but not the least, “The impact of nursing quality on nursing home efficiency," by Chang and Cheng evaluates the impact of nursing quality on Taiwan nursing homes, and differences of efficiency among different management types of nursing homes. Their empirical results demonstrate that nursing quality is an important factor in the efficiency measurement of nursing homes because nursing quality has significant impacts on operating efficiency of nursing home.

Keywords: Data Envelopment Analysis, DEA, Accounting, Finance

JEL Classification: C44, C61, G29, G34, L65, M10, M41

Suggested Citation

Chang, Hsihui and Feroz, Ehsan H., Guest Editors' Note on the Special Issue on the Innovative Applications of Data Envelopment Analysis to Accounting and Finance (2013). Review of Accounting and Finance, Volume 12, No.4, 2013, p. 308, Available at SSRN: https://ssrn.com/abstract=2996842

Hsihui Chang

Drexel University ( email )

3141 Chestnut St
Philadelphia, PA 19104
United States

Ehsan H. Feroz (Contact Author)

University of Washington Tacoma, Milgard School of Business-Accounting ( email )

1900 Commerce Street, Campus Box 358420
Tacoma, WA 98402-3100
United States
(253) 692 4728 (Phone)
253 692 4523 (Fax)

HOME PAGE: http://www.tacoma.washington.edu/business

University of Illinois at Urbana-Champaign ( email )

515 East Gregory Drive# 2307
Champaign, IL 61820
United States

Government of the United States of America - US GAO Advisory Council ( email )

441 G Street NW
Washington, DC 20548-0001
United States

University of Minnesota Duluth, Labovitz School of Business-Department of Accounting ( email )

10 University Drive
Labovitz School of Business
Duluth, MN 55812
United States
218-726-6988 (Phone)
218-726-8510 (Fax)

University of Minnesota, Carlson School of Management-Department of Accounting ( email )

420 Delaware St. SE
Minneapolis, MN 55455
United States

American Accounting Association ( email )

5717 Bessie Drive
Sarasota, FL 34233-2399
United States

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