| PERFORMANCE EVALUATION FOR TRUST FIRMS REORGANIZING INTO COMMERCIAL BANKS Chien-Ta Ho & Yu-Chung Wang Issue 28 (Vol. 14, No. 2), December 2004, pp. 113-134. In this study, the authors applied two approaches, data envelopment analysis and financial statement analysis, to evaluate the performance of trust businesses reorganized into commercial banks in Taiwan. Both approaches have limitations in application as well as respective advantages and disadvantages. Analysis and comparison of the DEA and FSA when applied to the evaluation of performance are discussed. The empirical result shows that the rankings of the three firms by using DEA and FSA are the same: first, the United World Chinese Bank, second, China Trust Commercial Bank, and third, Chinfon Bank |