...Laurent Botti; Sabri Boubaker; Amal Hamrouni; Bernardin Solonandrasana Purpose – This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality. Design/methodology/approach – The empirical study uses a data envelopment analysis...

... data envelopment analysis to estimate efficiency performance. Following Kuan et al., the paper measures the severity of a firm's agency problems using the difference between voting rights and cash flow rights, and the difference between seat control rights and cash flow rights. Using a panel...

... Group Publishing Limited 2013 Data envelopment analysis Mergers and acquisitions Financial reform Malmquist productivity change index With the globalization, liberalization and innovation of financial markets over the past two decades, the banking industry has become increasingly...

...Hsihui Chang and Ehsan Feroz; Daniel Bryan; Guy Dinesh Fernando; Arindam Tripathy Purpose – The purpose of this paper is to examine the relationship between productivity, firm strategy and bankruptcy risk. Design/methodology/approach – This paper uses data envelopment analysis to compute...