教師資料查詢 | 類別: 期刊論文 | 教師: 張寶光 CHANG BAO-GUANG (瀏覽個人網頁)

標題:An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China
學年104
學期1
出版(發表)日期2015/12/01
作品名稱An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China
作品名稱(其他語言)
著者Bao-Guang Chang; Tai-Hsin Huang; Hsiu-Mei Wang
單位
出版者
著錄名稱、卷期、頁數International Journal of Information and Management Sciences 26(4), p.361-378
摘要This paper investigates the effect of a China’s government policy, which forces a public
accounting firm to enhance its production scale, technical efficiency and economies of scale.
We apply and estimate a standard input distance frontier using data on the top 100 Chinese
accounting firms covering 2008-2009. We find that the larger the firm size is, the more
technically efficient it is, thus justifying policy enforcement. Furthermore, economies of
scale prevail in the top 100 accounting firms and are not exhausted, supporting that these
firms keep extending their production scale to reduce their long-run average costs. Empirical
results reveal that larger accounting firms have more competitive advantage.
關鍵字Chinese public accounting firms;technical efficiency;economies of scale;merger and acquisition
語言英文(美國)
ISSN1017-1819
期刊性質國內
收錄於TSSCI;EI;
產學合作
通訊作者Bao-Guang Chang
審稿制度
國別中華民國
公開徵稿
出版型式,電子版,紙本
相關連結
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