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Keywords: DEA methodology
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Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 10 March 2025
...., 1978 ; Seiford and Zhu, 1999) with other statistical analysis, such as the Tobit regression, allows for a better understanding of the efficiency determinants (Coelli et al., 2005 ; Simar and Wilson, 2007). This study, hence, applicates DEA methodology to analyze efficiency determinants...
