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The Application of Mathematical Programming Techniques to Financial Statement Analysis: Australian Gold Production and Exploration

The Application of Mathematical Programming Techniques to Financial Statement Analysis:... A sample of thirty listed Australian gold producers is used to compare the financial perfor Mance measures provided by accounting‐based financial ratios, and production perfor Mance 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 perfor Mance of individual decision‐making units, when used jointly the results can offer valuable insights into the concept of firm perfor Mance. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Australian Journal of Management SAGE

The Application of Mathematical Programming Techniques to Financial Statement Analysis: Australian Gold Production and Exploration

Worthington, Andrew C.
Australian Journal of Management , Volume 23 (1): 17 – Jun 1, 1998
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Publisher
SAGE
Copyright
Copyright © by SAGE Publications
ISSN
0312-8962
eISSN
1327-2020
DOI
10.1177/031289629802300106
Publisher site
See Article on Publisher Site

Abstract

A sample of thirty listed Australian gold producers is used to compare the financial perfor Mance measures provided by accounting‐based financial ratios, and production perfor Mance 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 perfor Mance of individual decision‐making units, when used jointly the results can offer valuable insights into the concept of firm perfor Mance.

Journal

Australian Journal of Management – SAGE

Published: Jun 1, 1998

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