Banks play an important role in the growth and development of any economy. A profitable banking system enhances economic stability and efficiency to mitigate the impacts of sudden macroeconomic shocks. To be more efficient and profitable, banks need to recognize the factors underpinning their performance. Accrued liabilities are one of the factors that hinder the profitability of banks. There are several methods to assess banks' profitability with their own pros and cons. Among them, data envelopment analysis (DEA) has been recommended as one of the most common approaches to evaluate different efficiencies including cost efficiency, revenue efficiency, technical efficiency, and finally profitability. The availability of prices/weights of inputs and outputs provides financial managers with significant information for evaluating efficiencies and assists them in decision-making and strategy development processes. This study mainly aims to analyze banks' profitability by considering accrued liabilities resulting from undesirable factors, for which relevant data were collected from 33 branches of a commercial bank in Gilan province, Iran based on managerial and weak disposability. The results illustrated that only three branches were graded one in three dimensions of efficiency, namely technical, cost and revenue, and profitability. Besides, it was suggested that the lack of these efficiencies was not correlated with the branches' profitability. Manuscript profile

The balance between environmental regulations and economic issues has always been one of the main challenges of governments, because with the growth of industrialization, environmental pollution has also increased. Along with the desired outputs in the production process, may also produce undesirable outputs which have a great impact on organizations efficiency and environmental pollution. On the other hand, dealing with the impact of undesirable factors on the inputs and desirable outputs, valuable information for making strategies and organizational decisions could be achieved. Considering undesirable factors, this paper aims to calculate the relative efficiency and marginal ratios of environmental systems using weak and managerial disposability models of data envelopment analysis (DEA). This study is conducted in two phases. In the first one, the regions were classified into efficient and inefficient groups using a developed DEA model. In the second step, the marginal rate of undesirable outputs on the inputs and desirable outputs in efficient areas were calculated. The results showed that the change in the amount of undesirable outputs has a significant effect on other variables. Manuscript profile