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Keywords: data envelopment analysis
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons 1–19.
Published: 20 January 2025
... that DA adoption leads to significantly higher one-year ahead operational efficiency, as measured by data envelopment analysis. This positive effect persists for at least two years, and both basic and advanced analytics adoption contribute to this improvement. Furthermore, we find that one-year ahead...