Sustainability in the supply chain means considering environmental, social, and economic practices. Conventional data envelopment analysis (DEA) models deal with desirable, discretionary, nonnegative data. However, there might be undesirable outputs, nondiscretionary factors, negative On other hand, some criteria can considered as outputs inputs. These factors are named dual-role criteria. The ...

In data envelopment analysis, there are several methods for measuring efficiency change over time, e.g. the window analysis and the Malmquist index. However, they usually neglect carry-over activities between consecutive two terms. These carry-overs play an important role in measuring the efficiency of decision making units in each term as well as over the whole terms based on the long-term vie...

Background: According to the sustainable development theory, managers have a high incentive to observe ethical principles in business operations. However, some of the immoral behaviors of managers in earnings manipulation lead to ethical failures in companies. Accordingly, the purpose of this study was to analyze the relationship between sustainable development performance and managers’ immoral...

With the proliferation of crowdsourcing, improving the quality of user-generated data has become a major managerial concern. While traditional data quality research focused on structured data and corporate use, with the growing popularity of social networking, data created via the Internet is increasingly discretionary and heterogeneous. This paper explores the challenges of user-generated cont...

One hears that the credit ranking score has increased technical efficiency in financial holding companies, when a data envelopment analysis (DEA) is employed. Our empirical results show that the credit ranking scores will obviously affect the estimated results of efficiency measurement in Taiwan’s financial holding companies. Additionally, the effects on technical inefficiency could be attribut...

Abstract The function of students’ email requests to faculty is both transactional and interactional. Students’ emails are not only sent with the aim receiving some form service but they also need adhere interactional language in order establish maintain social relationships. Therefore, how address their lecturers much directness appropriate performed through this medium, most difficult choices...

According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors. Using a value relevance research setting, I find that investors perceive t...

This study examined the role of positive and negative discretionary accrual management in the stock price impact. A sample of 66 firms listed in Tehran Stock Exchange was selected for a ten-year period (2008-2017). Accrual management was found to lead to significant changes in stock prices, and uninformed investors incur trading costs caused by the stock price impact. The results showed two key...

We estimate a semi-parametric model of health production process using a two-stage approach for OECD countries. By regressing data envelopment analysis output efficiency scores on non-discretionary variables, both using Tobit analysis and a single and double bootstrap procedure, we show that inefficiency is strongly related to GDP per head, the education level, and health behaviour such as obes...