Adequate performance of financial institutions is of crucial importance to their customers. Prices and quality of their products are determined by efficiency and competition. Since efficiency and competition cannot be observed directly, various indirect measures in the form of simple indicators or complex models have been devised and used both in theory and in practice. This article demonstrate...

Corporate Governance debates raised seriously in scandals and financial crisis of recent decades in large companies and banks. The focus of this debate is not merely the corporate governance system, and its main function is to preserve the interests of stakeholders. At the macro level, economic efficiency, sustainable growth and financial stability are important effects of the system. Establish...

BACKGROUND Performance indicators assessing the quality of medical care and linked to pay for performance may cause disagreement. Portuguese indicators included in recent health care reform are controversial. OBJECTIVES To obtain consensus from opinion leaders in family medicine regarding the performance indicators for practice management used in the evaluation of Family Health Units in Portu...

from among the major problems of iran's present financial resources allocation system, one could refer to unclear relations between financial resources allocation policies and economic indicators as well as insufficient attention to the allocations according to projects priorities, absence of a controlled mechanism for allocation aimed for decreasing or eliminating deviations from the plan...

Balanced Scorecard (BSC), which is used as a strategic evaluation tool, is a method of determining business performance using lagging and leading indicators on the basis of vision and strategies. The method suggests that business performance should be evaluated not only by using financial indicators but also simultaneously considering non-financial indicators. It has been revealed in the review...

Predicting financially false statements to detect frauds in companies has an increasing trend in recent studies. The manipulations in financial statements can be discovered by auditors when related financial records and indicators are analyzed in depth together with the experience of auditors in order to create knowledge to develop a decision support system to classify firms. Auditors may annot...