DEA is a statistical procedure used to evaluate the relative efficiency of separable entities, termed “decision-making units” (DMUs), where each DMU converts certain inputs into outputs. The methodology can provides an ordinal ranking compared Pareto-efficient frontier, and widely measure require that weights be explicitly set, which more advantageous than conventional measures efficiency. Tobi...

Purpose – This study aimed to obtain empirical evidence of the effect corporate social responsibility, managerial ability, and tax planning on earning management. Methodology/approach The data used is obtained from annual financial statements manufacturing sector companies listed Indonesia Stock Exchange (IDX) for period 2015-2019. sample selection method in this purposive sampling analysis tec...

OBJECTIVE To demonstrate that senior surgical residents would benefit from focused training by professionals with management expertise. Although managerial skills are recognized as necessary for the successful establishment of a surgical practice, they are not often emphasized in traditional surgical residency curricula. DESIGN Senior residents from all surgical subspecialties at McGill Univers...