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The application of mathematical programming techniques to financial statement analysis: Australian gold production and exploration

Worthington, Andrew C. (1998) The application of mathematical programming techniques to financial statement analysis: Australian gold production and exploration. Australian Journal of Management, 23(1), pp. 97-114.

Abstract

A sample of thirty listed Australian gold producers is used to compare the financial performance measures provided by accounting-based financial ratios, and production performance as measured by efficiency indices. The results indicate that simple ratios are unlikely to provide efficiency rankings similar to those obtained from multiple-input, multiple-output methodologies. However, whilst the two methods can disagree substantially on the relative performance of individual decision-making units, when used jointly the results can offer valuable insights into the concept of firm performance.

Impact and interest:

5 citations in Scopus
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ID Code: 2705
Item Type: Journal Article
Additional URLs:
Keywords: Data envelopment, analysis, financial ratios, technical efficiency, scale efficiency
ISSN: 1327-2020
Subjects: Australian and New Zealand Standard Research Classification > ECONOMICS (140000) > APPLIED ECONOMICS (140200) > Financial Economics (140207)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > BANKING FINANCE AND INVESTMENT (150200) > Banking Finance and Investment not elsewhere classified (150299)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 1998 University of New South Wales
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 25 Nov 2005
Last Modified: 05 Jan 2011 23:26

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