عنوان مقاله [English]
نویسندگان [English]چکیده [English]
The goal of this research is the presentation of data envelopment analysis Technique as a complementary method for financial ratios analysis. One of the limitations of the traditional method of analysis is that each group of ratios only shows one of the financial aspects so we cannot aggregate them easily for financial statement analysis. Therefore in this research we analyzed 267 accepted companies in Tehran stock exchange for the period between 1384 – 1386 by using data envelopment analysis method. Financial data and ratios, built 4 inputs and 7 outputs of input envelopment BCC model. By Performing the above –mentioned model we came to a conclusion 235 are inefficient .In fact this technique changed different financial data and ratios as a unitary and comparable criteria named efficiency. Therefore, we can conclude that data envelopment analysis approach could be a good complementary method for traditional analysis approach of financial statement by using financial ratios.