Relation of Financial and Economic Models to Data Envelopment Analysis Model

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OSTA SOHRAB; SAGHAFI ALI; AMIRI MAGHSOUD; ALMASI ISAAC

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Journal: Journal of Empirical Research in Accounting Year:2020 | Volume:10 | Issue:37 Page(s): 127-148

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Title

Relation of Financial and Economic Models to Data Envelopment Analysis Model

Author(s)

OSTA SOHRAB | SAGHAFI ALI | AMIRI MAGHSOUD | ALMASI ISAAC | Issue Writer Certificate

Keywords

Investment FirmsQ2

Financial ModelsQ1

Economic ModelsQ1

Data Envelopment Analysis ModelQ1

Abstract

The purpose of this study is to investigate the relation of financial and Economic Models to data envelopment analysis technique through evaluating the performance of investment companies. In order to achieve this goal, total assets, total debt, total equity and total expenses of firms are considered as input variables and income, net profit and operating profit of them are considered as output variables of Data Envelopment Analysis Model. Next, the performance of Investment Firms is evaluated according to the selected model of data envelopment analysis. Then, the evaluated performance is compared with financial and Economic Models, in the form of regression model. This study provide two hypotheses to examine the relation of financial and Economic Models to the data envelopment analysis technique, and it uses the regression model to test the hypotheses. The statistical population is the Investment Firms listed in the Tehran Stock Exchange from 2014 to 2016 and the sampling is based on judging sampling and systematic elimination. The results show that there is a significant and inverse relation between Financial Models and Data Envelopment Analysis Model and a significant and direct relation between the Economic Models and the Data Envelopment Analysis Model, according to the evaluation of Investment Firms’ performance.

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APA: Copy

OSTA, SOHRAB, SAGHAFI, ALI, AMIRI, MAGHSOUD, & ALMASI, ISAAC. (2020). Relation of Financial and Economic Models to Data Envelopment Analysis Model. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 10(37 ), 127-148. SID. https://sid.ir/paper/391572/en

Vancouver: Copy

OSTA SOHRAB, SAGHAFI ALI, AMIRI MAGHSOUD, ALMASI ISAAC. Relation of Financial and Economic Models to Data Envelopment Analysis Model. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;10(37 ):127-148. Available from: https://sid.ir/paper/391572/en

IEEE: Copy

SOHRAB OSTA, ALI SAGHAFI, MAGHSOUD AMIRI, and ISAAC ALMASI, “Relation of Financial and Economic Models to Data Envelopment Analysis Model,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 10, no. 37 , pp. 127–148, 2020, [Online]. Available: https://sid.ir/paper/391572/en

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