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A Comparison of Ratios and Data Envelopment Analysis: Efficiency Assessment of Taiwan Public Listed Companies

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  • Yaw-Shun Yu
  • Ambrosio Barros
  • Chih-Hung Tsai

    ()

  • Kuo-Hsiung Liao

Abstract

The need to assess business firm’s efficiency is important for all players involved in a business. Efficiency assessment has previously been conducted using financial ratio analysis. However, it failed when simultaneously considering multiple inputs and outputs. Because of this difficulty the data envelopment analysis (DEA) is proposed as an alternative approach for handling multiple inputs and outputs. This study introduces financial ratio analysis and the DEA model for assessing performance and uses panel data of 24 Taiwan public listed companies to demonstrate the merit of the model in assessing efficiency with quantitative guidance for policy formulation.

Suggested Citation

  • Yaw-Shun Yu & Ambrosio Barros & Chih-Hung Tsai & Kuo-Hsiung Liao, 2014. "A Comparison of Ratios and Data Envelopment Analysis: Efficiency Assessment of Taiwan Public Listed Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 212-219, January.
  • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:212-219
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