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Emmanuel I. Kaparakis, Stephen M. Miller, Athanasios G. Noulas, Short-Run Cost Inefficiency of Commercial Banks: A Flexible Stochastic Frontier Approach, Journal of Money, Credit and Banking, Vol. 26, No. 4 (Nov., 1994), pp. 875-893
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Kaparakis et al. (1994) studied this question.
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