Keywords: Efficiency
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Journal Articles
Review of Accounting and Finance (2025) 24 (4): 568–584.
Published: 30 June 2025
...Andrej Privara; Róbert Mészáros; Najib Rahman Rahmat Purpose The purpose of this study is to examine the impact of digitization on selected productivity and efficiency indicators in EU25 countries. This research focuses on the relationship between digitization, labor productivity and capital...
Journal Articles
Review of Accounting and Finance (2013) 12 (4): 351–368.
Published: 28 October 2013
...Hsihui Chang and Ehsan Feroz; Yan-Jie Yang; Jengfang Chen; Qian Long Kweh; Hsin Chi Chen Purpose – This study aims to examine the effect of the separation of control and ownership on the efficiency performance of Taiwanese electronics firms. Design/methodology/approach – The paper employs...
Journal Articles
Journal Articles
Review of Accounting and Finance (2005) 4 (2): 107–124.
Published: 01 February 2005
...) and the efficiency hypothesis (firms derive higher profits because they are efficient). We test these two and other two intervening hypothesis in the context of the Australian banking market. The results reject the efficiency hypothesis and also the two intermediate hypotheses but there is a lack of strong evidence...

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