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Efficiency, Taxation, and Solvency Issues for SMEs: The Case of Greece, Italy, and Spain

In: Essays on Financial Analytics

Author

Listed:
  • Christos Floros

    (Hellenic Mediterranean University)

  • Christos Lemonakis

    (Hellenic Mediterranean University)

  • Efthalia Tabouratzi

    (Hellenic Mediterranean University)

  • Alexandros Garefalakis

    (Hellenic Mediterranean University)

  • Constantin Zopounidis

    (Technical University of Crete
    Audencia Business School)

Abstract

This paper provides new insights into the efficiency of European firms using accounting and financial ratios. In particular, we discuss how the data envelopment analysis (DEA) method can be used with accounting and financial data to highlight the importance of firm profitability as a counterbalance to crisis-induced weakness in demand. We consider several DEA models for studying the technical, financial, and financing efficiency of firms, including a unique set of variables (inputs/outputs) for productivity analysis. Our results provide recommendations for financial managers and analysts dealing with European firms, especially from the southern parts of Europe, i.e., Greece, Italy, and Spain.

Suggested Citation

  • Christos Floros & Christos Lemonakis & Efthalia Tabouratzi & Alexandros Garefalakis & Constantin Zopounidis, 2023. "Efficiency, Taxation, and Solvency Issues for SMEs: The Case of Greece, Italy, and Spain," Lecture Notes in Operations Research, in: Pascal Alphonse & Karima Bouaiss & Pascal Grandin & Constantin Zopounidis (ed.), Essays on Financial Analytics, pages 47-61, Springer.
    • Handle: RePEc:spr:lnopch:978-3-031-29050-3_4
    DOI: 10.1007/978-3-031-29050-3_4
    as

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