摘要： This study has used the DEA-BCC (VRS) technique to assess the efficiency of Brazilian banks in the year of 2013 under three most used approaches. Then the differences of the results of each classification were evaluated according to the Mann-Whitney's test. The efficiency scores were assessed according to 1) capital origin, 2) bank size, 3) market niche, and 4) rating. The study demonstrates that public banks are more efficient and that bank size is relevant for production approach, but without impacting profitability and intermediation as bank market niche is a more relevant feature for explaining bank efficiency. Was observed that bank ratings can discriminate all the approaches based on the highest scale (AAA), highlighting the profitability.
