Accounting and Auditing Research

Accounting and Auditing Research

Analyzing Financial Statements by using Window Data Envelopment Analysis Evidence from Iran

Document Type : Original Article

Authors
Mohsen Dastgir
Mansour Momeni
Saber Saati Mohtadi
Mehdi Alinezhad Sarokolaie
10.22034/iaar.2014.104324
Abstract
Data envelopment analysis model is one of the new methods used to financial statement analysis. But the disadvantage of this method is that it assesses the performance only within a certain time period and statically. Thus, this research is aimed at studying the financial statements' analysis of companies accepted in Tehran Stock Exchange by using window data envelopment analysis model. The main reason to use this new model is to study the performances of firms during different time periods. Thus, we have chosen 100 firms from among those firms as our sample during the time period between 2005 and 2010. The results of our research show that from among the sample firms, only one has retained %100 of its performance efficiency during the time period mentioned.    
Keywords
BCC model
Envelopment analysis of data
Financial statement analysis
Window data envelopment analysis
Accounting and Auditing Research
Volume 6, Issue 24
Winter 2015
Pages 4-15