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Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach

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  • GONZALO RODRÍGUEZ‐PÉREZ
  • JOHN SLOF
  • MAGDA SOLÀ
  • MARGARITA TORRENT
  • IMMACULADA VILARDELL

Abstract

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Suggested Citation

  • Gonzalo Rodríguez‐Pérez & John Slof & Magda Solà & Margarita Torrent & Immaculada Vilardell, 2011. "Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 61-84, March.
    • Handle: RePEc:bla:abacus:v:47:y:2011:i:1:p:61-84
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    5. Berger, Allen N. & Humphrey, David B., 1997. "Efficiency of financial institutions: International survey and directions for future research," European Journal of Operational Research, Elsevier, vol. 98(2), pages 175-212, April.
    6. Easton, Pd & Eddey, Ph & Harris, Ts, 1993. "An Investigation Of Revaluations Of Tangible Long-Lived Assets," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 1-38.
    7. Fukuyama, Hirofumi, 1997. "Investigating productive efficiency and productivity changes of Japanese life insurance companies," Pacific-Basin Finance Journal, Elsevier, vol. 5(4), pages 481-509, September.
    8. J. David Cummins & Mary A. Weiss & Hongmin Zi, 1998. "Organizational form and efficiency: an analysis of stock and mutual property-liability insurers," Working Papers 98-19, Federal Reserve Bank of Philadelphia.
    9. Bernhard Mahlberg & Thomas Url, 2003. "Effects of the single market on the Austrian insurance industry," Empirical Economics, Springer, vol. 28(4), pages 813-838, November.
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    11. Smith, P, 1990. "Data envelopment analysis applied to financial statements," Omega, Elsevier, vol. 18(2), pages 131-138.
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    17. Halkos, George & Salamouris, Dimitrios, 2001. "Efficiency Measures of the Greek Banking Sector: A Non-Parametric Approach for the Period 1997-1999," MPRA Paper 2858, University Library of Munich, Germany.
    18. Carlos Pestana Barros & Nazaré Barroso & Maria Rosa Borges, 2005. "Evaluating the Efficiency and Productivity of Insurance Companies with a Malmquist Index: A Case Study for Portugal," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 30(2), pages 244-267, April.
    19. R. D. Banker & A. Charnes & W. W. Cooper, 1984. "Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis," Management Science, INFORMS, vol. 30(9), pages 1078-1092, September.
    20. Andrew C. Worthington, 1998. "The Application of Mathematical Programming Techniques to Financial Statement Analysis: Australian Gold Production and Exploration," Australian Journal of Management, Australian School of Business, vol. 23(1), pages 97-113, June.
    21. Kanagaretnam, Kiridaran & Mathieu, Robert & Shehata, Mohamed, 2009. "Usefulness of comprehensive income reporting in Canada," Journal of Accounting and Public Policy, Elsevier, vol. 28(4), pages 349-365, July.
    22. T Joro & E-J Viitala, 2004. "Weight-restricted DEA in action: from expert opinions to mathematical models," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 55(8), pages 814-821, August.
    23. Piesse, Jenifer & Thirtle, Colin, 2000. "A Stochastic Frontier Approach to Firm Level Efficiency, Technological Change, and Productivity during the Early Transition in Hungary," Journal of Comparative Economics, Elsevier, vol. 28(3), pages 473-501, September.
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    2. Dimitras, Augustinos I. & Gaganis, Chrysovalantis & Pasiouras, Fotios, 2018. "Financial reporting standards' change and the efficiency measures of EU banks," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 223-233.
    3. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    4. Spring C. Hsu, 2018. "Performance of Major Franchised Takeout-Tea Brands in Taiwan," International Journal of Science and Business, IJSAB International, vol. 2(4), pages 791-799.
    5. Ioannis E. Tsolas, 2020. "Financial Performance Assessment of Construction Firms by Means of RAM-Based Composite Indicators," Mathematics, MDPI, vol. 8(8), pages 1-16, August.
    6. Matthias Staessens & Pieter Jan Kerstens & Johan Bruneel & Laurens Cherchye, 2019. "Data Envelopment Analysis and Social Enterprises: Analysing Performance, Strategic Orientation and Mission Drift," Journal of Business Ethics, Springer, vol. 159(2), pages 325-341, October.
    7. Hahn, G.J. & Brandenburg, M. & Becker, J., 2021. "Valuing supply chain performance within and across manufacturing industries: A DEA-based approach," International Journal of Production Economics, Elsevier, vol. 240(C).

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