Data envelopment analysis (DEA) has been used as a tool for evaluating past accomplishments in the banking industry. However, due to a time lag, the results usually arrive too late for the evaluated banking institutions to react timely. This paper makes advanced predictions of the performances of 24 commercial banks in Taiwan based on their financial forecasts. The forecasts based on uncertain ...

In this study, we use Stochastic Frontier analysis approach to estimate cost efficiency, economies of scale, and technological progress among Iranian banks from 1999 to 2012. The results show that there is a marked difference in cost efficiency before and after the recent financial sanctions against Iranian banking industry. Moreover, the results indicate that specialized government-owned banks...

financial statement of a company is a reflection of the operational and financial position of a company. the comparative analysis of two companies similar in nature, size, work, location and objectives etc., facilitates an understanding of the operational and financial soundness of the companies. the kingdom of saudi arabia is aiming for rapid industrialization in its economy. sahara petrochemi...

Today in economic environment that has several systems with different dimensions management of organization growingly focuses on evaluation of costeffectiveness, efficiency and effectiveness of organizational operation; operational auditing is used as a tool for such assessment. It necessitates in competitive environments that managers to lead the affairs properly in the path of work progress a...