Canon ELPH 140 IS has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4+ processor. On the other hand, Casio EX-Z16 has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Exilim Engine 5.0 processor.
Below you can see the ELPH 140 IS and EX-Z16 sensor size comparison.
Sensor Size and Resolution Comparison image of Canon ELPH 140 IS and Casio EX-Z16 Cameras
Canon ELPH 140 IS and Casio EX-Z16 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Casio EX-Z16 has 32% larger pixel area (2.34µm 2 vs 1.76µm 2 ) compared to Canon ELPH 140 IS, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Canon ELPH 140 IS
or the
Casio EX-Z16 ,
including hyperfocal distance.