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Assessing the Impact of Fair‐Value Accounting on Financial Statement Analysis: A Data Envelopment Analysis Approach

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  • GONZALO RODRÍGUEZ‐PÉREZ
  • JOHN SLOF
  • MAGDA SOLÀ
  • MARGARITA TORRENT
  • IMMACULADA VILARDELL
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    Bibliographic Info

    Article provided by Accounting Foundation, University of Sydney in its journal Abacus.

    Volume (Year): 47 (2011)
    Issue (Month): 1 (03)
    Pages: 61-84

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    Handle: RePEc:bla:abacus:v:47:y:2011:i:1:p:61-84

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    Web page: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072

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    1. J. David Cummins & Sharon Tennyson & Mary A. Weiss, 1998. "Consolidation and efficiency in the U.S. life insurance industry," Working Papers 98-18, Federal Reserve Bank of Philadelphia.
    2. Smith, P, 1990. "Data envelopment analysis applied to financial statements," Omega, Elsevier, vol. 18(2), pages 131-138.
    3. F. Fecher & D. Kessler & S. Perelman & P. Pestieau, 1993. "Productive performance of the French insurance industry," Journal of Productivity Analysis, Springer, vol. 4(1), pages 77-93, June.
    4. Carlos Pestana Barros & Nazar� Barroso & Maria Rosa Borges, 2005. "Evaluating the Efficiency and Productivity of Insurance Companies with a Malmquist Index: A Case Study for Portugal," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan, vol. 30(2), pages 244-267, April.
    5. Halkos, George & Salamouris, Dimitrios, 2001. "Efficiency Measures of the Greek Banking Sector: A Non-Parametric Approach for the Period 1997-1999," MPRA Paper 2858, University Library of Munich, Germany.
    6. J. David Cummins & Mary A. Weiss & Hongmin Zi, 1998. "Organizational form and efficiency: an analysis of stock and mutual property-liability insurers," Working Papers 98-19, Federal Reserve Bank of Philadelphia.
    7. Stuart McLeay & Duarte Trigueiros, 2002. "Proportionate Growth and the Theoretical Foundations of Financial Ratios," Abacus, Accounting Foundation, University of Sydney, vol. 38(3), pages 297-316.
    8. Fukuyama, Hirofumi, 1997. "Investigating productive efficiency and productivity changes of Japanese life insurance companies," Pacific-Basin Finance Journal, Elsevier, vol. 5(4), pages 481-509, September.
    9. Bernhard Mahlberg & Thomas Url, 2003. "Effects of the single market on the Austrian insurance industry," Empirical Economics, Springer, vol. 28(4), pages 813-838, November.
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