This paper presents an empirical investigation to measure the relative efficiency of five Canadian banks versus 6 US big banks using DEA method. The study considers the number of employees and total assets as input and net revenue is used as the output of the DEA model. | Measuring the relative efficiency of Canadian versus US banks Accounting 5 2019 121 126 Contents lists available at GrowingScience Accounting homepage ac Measuring the relative efficiency of Canadian versus US banks Mohammad Reza Ghaelia a Faculty of Computer Studies and Information Systems Douglas College New Westminster Canada CHRONICLE ABSTRACT Article history During the past three decades data envelopment analysis DEA has been successfully used Received June 3 2018 for measuring the relative efficiency of financial or non-financial firms. This paper presents an Received in revised format June empirical investigation to measure the relative efficiency of five Canadian banks versus 6 US 11 2018 big banks using DEA method. The study considers the number of employees and total assets Accepted September 4 2018 Available online as input and net revenue is used as the output of the DEA model. The data are collected from September 4 2018 the official statements of the banks for the fiscal year of 2017. The results indicate that 6 US Keywords banks maintained an average efficiency of but the average efficiency of Canadian banks Data envelopment analysis was . While two US banks maintained an efficiency of one the other US banks DEA demonstrate relatively well in terms of the performance. In Canada while one bank performed Efficiency relatively well the performance of the other Canadian banks were not as good as the US banks. Bank Canadian banking industry 2019 by the authors licensee Growing Science Canada 1. Introduction Efficiency plays an important role for the success of the most financial institutions such as insurance companies banks etc. Holod amp Lewis 2011 . Data envelopment analysis DEA is one of the tools for measuring the relative efficiency of different financial or non-financial firms. The benefit of applying DEA is that it makes it possible to use the non-financial factors along with the financial data to reach a
