tailieunhanh - An approach based on relations between fuzzy numbers to assess the performance of Tunisian banks

This paper aims to evaluate the performance of banks in Tunisia from 2011 to 2013. An approach based on relations between fuzzy numbers (BRONF) is used to solve the fuzzy data envelopment analysis (FDEA) model in presence of financial and non financial data. | An approach based on relations between fuzzy numbers to assess the performance of Tunisian banks Accounting 4 2018 1 10 Contents lists available at GrowingScience Accounting homepage ac An approach based on relations between fuzzy numbers to assess the performance of Tunisian banks Houssine Tliga and Adel Ben Hameda Department of Quantitativ Methods ISG Gabes University 6029 Tunisia a CHRONICLE ABSTRACT Article history This paper aims to evaluate the performance of banks in Tunisia from 2011 to 2013. An Received March 17 2017 approach based on relations between fuzzy numbers BRONF is used to solve the fuzzy data Received in revised format May envelopment analysis FDEA model in presence of financial and non financial data. In 11 2017 addition a methodology is proposed to treat imprecise inputs and outputs. The results show Accepted May 25 2017 Available online that in a competitive environment no-financial inputs and outputs should be taken into account May 26 2017 in order to obtain credible and realistic efficiency scores. Keywords Tunisian commercial banks Efficiency FDEA BRONF approach 2018 Growing Science Ltd. All rights reserved. 1. Introduction Tunisian commercial banks continue to spend high portion of their budgets on new technologies and innovation in order to enhance their competitiveness. Consequently performance analysis has become part of their management practices. The decision makers of banks always wish to identify and reduce the underlying causes of inefficiencies and help their firms gain competitive advantage. Traditionally banks have focused on various profitability ratios to estimate their efficiencies. However ratio analysis provides relatively insignificant amount of information when we consider the effects of economies of scale the identification of benchmarking policies and the estimation of overall performance measures of firms. Another important method used in the evaluation of bank performances is Data .