Table 1 Variables for conducting data... | Emerald Publishing

Table 1

Variables for conducting data envelopment analysis (DEA)

Input variables	Description	References
Deposits	Sum of current accounts and other accounts, bills payable, savings bank deposits, fixed deposits, other deposits	Al-Jarrah (2007), Brack and Jimborean (2010), Yannick et al. (2016), Batir et al. (2017), Fagge (2019), Nguyen et al. (2019)
Fixed assets	Sum of the book value of fixed assets including premises, furniture, and fixtures	Al-Jarrah (2007), Brack and Jimborean (2010), Batir et al. (2017), Fagge (2019), Nguyen et al. (2019)
Personnel expenses	Salaries and allowances paid to the employees excluding directors’ and auditors’ fees	Al-Jarrah (2007), Batir et al. (2017), Nguyen et al. (2019)
Price of deposits	The ratio of total interest expense to total deposits (Interest Expense ÷ Total Deposits)	Brack and Jimborean (2010), Batir et al. (2017), Fagge (2019)
Price of fixed assets	The ratio of the book value of total fixed assets to that of total assets (Fixed Assets ÷ Total Assets)	Al-Jarrah (2007), Fagge (2019)
Price of personnel expense	The ratio of personnel expense to total assets (Personnel Expense ÷ Total Assets)	Al-Jarrah (2007), Batir et al. (2017)

Input variables	Description	References
Deposits	Sum of current accounts and other accounts, bills payable, savings bank deposits, fixed deposits, other deposits	Al-Jarrah (2007), Brack and Jimborean (2010), Yannick et al. (2016), Batir et al. (2017), Fagge (2019), Nguyen et al. (2019)
Fixed assets	Sum of the book value of fixed assets including premises, furniture, and fixtures	Al-Jarrah (2007), Brack and Jimborean (2010), Batir et al. (2017), Fagge (2019), Nguyen et al. (2019)
Personnel expenses	Salaries and allowances paid to the employees excluding directors’ and auditors’ fees	Al-Jarrah (2007), Batir et al. (2017), Nguyen et al. (2019)
Price of deposits	The ratio of total interest expense to total deposits (Interest Expense ÷ Total Deposits)	Brack and Jimborean (2010), Batir et al. (2017), Fagge (2019)
Price of fixed assets	The ratio of the book value of total fixed assets to that of total assets (Fixed Assets ÷ Total Assets)	Al-Jarrah (2007), Fagge (2019)
Price of personnel expense	The ratio of personnel expense to total assets (Personnel Expense ÷ Total Assets)	Al-Jarrah (2007), Batir et al. (2017)

Output variables	Definition	References
Loans	Sum of loans, cash credits, overdrafts, bills purchased and discounted	Al-Jarrah (2007), Brack and Jimborean (2010), Yannick et al. (2016), Batir et al. (2017), Fagge (2019), Nguyen et al. (2019)
Off-balance sheet items	Sum of contingent liabilities and other commitments	Al-Jarrah (2007), Batir et al. (2017)

Output variables	Definition	References
Loans	Sum of loans, cash credits, overdrafts, bills purchased and discounted	Al-Jarrah (2007), Brack and Jimborean (2010), Yannick et al. (2016), Batir et al. (2017), Fagge (2019), Nguyen et al. (2019)
Off-balance sheet items	Sum of contingent liabilities and other commitments	Al-Jarrah (2007), Batir et al. (2017)

Source(s): Authors’ work