<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422022000100375</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2022.2646</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis de los factores que determinan la eficiencia de los bancos en Argentina. Un análisis DEA en dos etapas]]></article-title>
<article-title xml:lang="en"><![CDATA[Analysis of the determinants of bank efficiency in Argentina: A two-stage DEA analysis]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Peretto]]></surname>
<given-names><![CDATA[Claudia Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Quiroga Martínez]]></surname>
<given-names><![CDATA[Facundo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alberto]]></surname>
<given-names><![CDATA[Catalina Lucía]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Córdoba  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Argentina</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<volume>67</volume>
<numero>1</numero>
<fpage>375</fpage>
<lpage>396</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422022000100375&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422022000100375&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422022000100375&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El trabajo explica las causas de la eficiencia del Sistema Bancario Argentino, combinando el método del análisis envolvente de datos (DEA) en una primera etapa, con la estimación de una regresión en una segunda etapa. El estudio se realiza sobre 57 entidades. Para el cálculo de la eficiencia se aplica un modelo DEA VRS, output orientado. En la segunda etapa se estiman los parámetros de una regresión lineal, considerando como variable respuesta la medida de eficiencia DEA y como variables independientes otros factores no considerados para calcular la eficiencia. Esta estrategia metodológica permite explotar las principales ventajas de ambas aproximaciones: construir una función que considera múltiples inputs y outputs que no están directamente asociados, e incluir nuevas variables explicativas de la eficiencia y determinar su importancia relativa. Los resultados permiten concluir que la nacionalidad del capital es uno de los factores más relevantes que afecta negativamente la eficiencia de los bancos y que la estructura patrimonial contribuye positivamente a mejorarla.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The paper explains the causes of the efficiency of the Argentine Banking System, combining the method of data envelopment analysis (DEA) in a first stage, with the estimation of a regression in a second stage. The study is carried out on 57 entities. For the calculation of efficiency, a DEA VRS model, output oriented, is applied. In the second stage, the parameters of a linear regression are estimated, considering the DEA efficiency measure as the response variable and other factors not considered to calculate the efficiency as independent variables. This methodological strategy allows to exploit the main advantages of both approaches: to construct a function that considers multiple inputs and outputs that are not directly associated, and to include new explanatory variables of efficiency and determine their relative importance. The results allow us to conclude that the nationality of capital is one of the most relevant factors that negatively affects the efficiency of banks and that the equity structure positively contributes to improving it.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Eficiencia]]></kwd>
<kwd lng="es"><![CDATA[unidades de decisión]]></kwd>
<kwd lng="es"><![CDATA[bancos]]></kwd>
<kwd lng="es"><![CDATA[DEA en dos etapas]]></kwd>
<kwd lng="en"><![CDATA[efficiency, decision making units]]></kwd>
<kwd lng="en"><![CDATA[banks]]></kwd>
<kwd lng="en"><![CDATA[two stages DEA]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Banker]]></surname>
<given-names><![CDATA[R. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Charnes]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Cooper]]></surname>
<given-names><![CDATA[W. W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Some models for estimating technical and scale inefficiencies in data envelopment analysis]]></article-title>
<source><![CDATA[Management Science]]></source>
<year>1984</year>
<volume>30</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>1078-92</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Berger]]></surname>
<given-names><![CDATA[A. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Humphrey]]></surname>
<given-names><![CDATA[D. B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Efficiency of financial institutions: International survey and directions for future research]]></article-title>
<source><![CDATA[European Journal of Operational Research]]></source>
<year>1997</year>
<volume>98</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>175-212</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="">
<collab>BCRA</collab>
<source><![CDATA[Informe de Estabilidad Financiera BCRA - 1o semestre de 2016]]></source>
<year>2016</year>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="">
<collab>BCRA</collab>
<source><![CDATA[Informe de Estabilidad Financiera BCRA - 1° semestre de 2017]]></source>
<year>2017</year>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="">
<collab>BCRA</collab>
<source><![CDATA[Informe de Estabilidad Financiera BCRA - 2° semestre de 2018]]></source>
<year>2018</year>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Campoverde Campoverde]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Romero Galarza]]></surname>
<given-names><![CDATA[C. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Borenstein]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluación de eficiencia de cooperativas de ahorro y crédito en Ecuador: Aplicación del modelo Análisis Envolvente de Datos DEA]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2019</year>
<volume>64</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>87</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Charnes]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Cooper]]></surname>
<given-names><![CDATA[W. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Rhodes]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring the efficiency of decision making units]]></article-title>
<source><![CDATA[European Journal of Operational Research]]></source>
<year>1978</year>
<volume>2</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>429-44</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Charles]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Kumar]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Zegarra]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Avolio]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Benchmarking Peruvian banks using data envelopment analysis]]></article-title>
<source><![CDATA[Journal of CENTRUM Cathedra: The Business and Economics Research Journal]]></source>
<year>2011</year>
<volume>4</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>147-64</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Charles]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Peretto]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Gherman]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Technical Efficiency Analytics for the Public Banks in Argentina]]></article-title>
<source><![CDATA[ICPE Public Enterprise Half-Yearly Journal]]></source>
<year>2016</year>
<volume>22</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>118-39</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chortareas]]></surname>
<given-names><![CDATA[G. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Girardone]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Garza-Garcia]]></surname>
<given-names><![CDATA[J. G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Banking Sector Performance in Latin America: Market Power versus Efficiency]]></source>
<year>2010</year>
<numero>2010-20</numero>
<issue>2010-20</issue>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Banco de México]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Easton]]></surname>
<given-names><![CDATA[P. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Harris]]></surname>
<given-names><![CDATA[T. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Ohlson]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Aggregate accounting earnings can explain most of security returns]]></article-title>
<source><![CDATA[Journal of Accounting and Economics]]></source>
<year>1992</year>
<volume>15</volume>
<numero>2-3</numero>
<issue>2-3</issue>
<page-range>119-42</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fakarudin]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Fadzlan]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Annuar Md.]]></surname>
<given-names><![CDATA[Nassir]]></given-names>
</name>
<name>
<surname><![CDATA[Nazratul Aina]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Hafezali Iqbal]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Bank Efficiency in Malaysia a DEA Approach]]></article-title>
<source><![CDATA[Journal of Central Banking Theory and Practice]]></source>
<year>2019</year>
<volume>8</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>133-62</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Farrell]]></surname>
<given-names><![CDATA[M. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Measurement of Productive Efficiency]]></article-title>
<source><![CDATA[Journal of the Royal Statistical Society]]></source>
<year>1957</year>
<volume>120</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>253-90</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ferro]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[León]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Romero]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Wilson]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Eficiencia del Sistema Bancario Argentino (2005-2011)]]></source>
<year>2013</year>
<conf-name><![CDATA[ Anales de la Asociación Argentina de Economía Política, XLVIII Reunión Anual]]></conf-name>
<conf-loc>Argentina </conf-loc>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fethi]]></surname>
<given-names><![CDATA[M. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Pasiouras]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Assessing Bank Efficiency and Performance with Operational Research and Artificial Intelligence Techniques: A Survey]]></article-title>
<source><![CDATA[European Journal of Operational Research]]></source>
<year>2010</year>
<volume>204</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>189-98</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fuentes]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Vergara]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Is ownership structure a determinant of bank efficiency?]]></source>
<year>2007</year>
<numero>456</numero>
<issue>456</issue>
<publisher-loc><![CDATA[Santiago de Chile, Chile ]]></publisher-loc>
<publisher-name><![CDATA[Central Bank of Chile]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Guerrero]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Negrin]]></surname>
<given-names><![CDATA[J. L.]]></given-names>
</name>
</person-group>
<source><![CDATA[Efficiency of the Mexican Banking System 1997-2004: A Dynamic Estimation]]></source>
<year>2005</year>
<publisher-name><![CDATA[Banco de México]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Li]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Xiong]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Xie]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Zhou]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
<name>
<surname><![CDATA[Zhang]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Unified Approach to Efficiency Decomposition for a Two-Stage Network DEA Model with Application of Performance Evaluation in Banks and Sustainable Product Design]]></article-title>
<source><![CDATA[Sustainability]]></source>
<year>2019</year>
<volume>11</volume>
<numero>16</numero>
<issue>16</issue>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Liu]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
<name>
<surname><![CDATA[Yang]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Wu]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[DEA considering technological heterogeneity and intermediate output target setting: the performance analysis of Chinese commercial banks]]></article-title>
<source><![CDATA[Ann Oper Res]]></source>
<year>2020</year>
<volume>291</volume>
<page-range>605-26</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lys]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramesh]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Thiagarajan]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[The role of earnings levels vs earnings changes in explaining stock returns: Implications from the time series properties of earnings]]></source>
<year>1998</year>
<publisher-name><![CDATA[Northwestern University]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ouenniche]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
<name>
<surname><![CDATA[Carrales]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Assessing efficiency profiles of UK commercial banks: a DEA analysis with regression-based feedback]]></article-title>
<source><![CDATA[Annals of Operations Research]]></source>
<year>2018</year>
<volume>266</volume>
<numero>1-2</numero>
<issue>1-2</issue>
<page-range>551-87</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Peretto]]></surname>
<given-names><![CDATA[C. B.]]></given-names>
</name>
</person-group>
<source><![CDATA[Evaluación de Eficiencia y Productividad del Sistema Bancario. El caso de las Entidades Bancarias de la República Argentina en la década del 2001-2010]]></source>
<year>2016</year>
<publisher-name><![CDATA[Universidad Nacional de Córdoba]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ramesh]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Thiagarajan]]></surname>
<given-names><![CDATA[S. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Estimating the Permanent Component of Accounting Earnings Using the Unobservable Components Model: Implications for Price-Earnings Research]]></article-title>
<source><![CDATA[Journal of Accounting, Auditing &amp; Finance]]></source>
<year>1993</year>
<volume>8</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>399-425</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[W. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[O. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Banking technical efficiency during crisis periods. Evidence of banks&#8217; profitability in Mexico and Chile]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2014</year>
<volume>59</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>95-122</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Shi]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
<name>
<surname><![CDATA[Li]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Emrouznejad]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Xie]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Liang]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Erratum to: Estimation of potential gains from bank mergers: A novel two-stage cost efficiency DEA model]]></article-title>
<source><![CDATA[Journal of the Operational Research Society]]></source>
<year>2017</year>
<volume>68</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>983</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Staub]]></surname>
<given-names><![CDATA[R. B.]]></given-names>
</name>
<name>
<surname><![CDATA[da Silva e Souza]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Tabak]]></surname>
<given-names><![CDATA[B. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evolution of bank efficiency in Brazil: A DEA approach]]></article-title>
<source><![CDATA[European Journal of Operational Research]]></source>
<year>2010</year>
<volume>202</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>204-13</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Taylor]]></surname>
<given-names><![CDATA[W. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Thompson]]></surname>
<given-names><![CDATA[R. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Thrall]]></surname>
<given-names><![CDATA[R. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Dharmapala]]></surname>
<given-names><![CDATA[P. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[DEA/AR efficiency and profitability of Mexican banks: A total income model]]></article-title>
<source><![CDATA[European Journal of Operations Research]]></source>
<year>1997</year>
<volume>98</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>346-63</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tsolas]]></surname>
<given-names><![CDATA[I. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Charles]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Incorporating risk into bank efficiency: A satisficing DEA approach to assess the Greek banking crisis]]></article-title>
<source><![CDATA[Expert Systems with Applications]]></source>
<year>2015</year>
<volume>42</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>3491-500</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vera Gilces]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Camino Mogro]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
<name>
<surname><![CDATA[Ordeñana Rodríguez]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
<name>
<surname><![CDATA[Cornejo Marcos]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A look inside banking profitability: Evidence from a dollarized emerging country]]></article-title>
<source><![CDATA[The Quarterly Review of Economics and Finance]]></source>
<year>2020</year>
<volume>75</volume>
<page-range>147-66</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wolszczak-Derlacz]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Parteka]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Efficiency of European public higher education institutions: A two-stage multicountry approach]]></article-title>
<source><![CDATA[Scientometrics]]></source>
<year>2011</year>
<volume>89</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>887-917</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yanguas]]></surname>
<given-names><![CDATA[María Lucía]]></given-names>
</name>
</person-group>
<source><![CDATA[Eficiencia y Poder de Mercado en el Sector Financiero: el caso argentino]]></source>
<year>2010</year>
<publisher-loc><![CDATA[Argentina ]]></publisher-loc>
<publisher-name><![CDATA[Universidad de San Andrés]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Debreu]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The coefficient of resource utilization]]></article-title>
<source><![CDATA[Econometrica: Journal of the Econometric Society]]></source>
<year>1951</year>
<volume>19</volume>
<page-range>273-92</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
