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:Comparing the metafrontier Malmquist productivity changes of public accounting firms across countries
學年105
學期2
出版(發表)日期2017/07/18
作品名稱Comparing the metafrontier Malmquist productivity changes of public accounting firms across countries
作品名稱(其他語言)
著者Tai-Hsin Huang, Bao-Guang Chang, Chun-Yi Kuo
單位
出版者
著錄名稱、卷期、頁數forthcoming
摘要This study compares the productivity changes of public accounting firms among the US, China, and Taiwan, under the framework of the stochastic metafrontier production function. Using the generalized metafrontier Malmquist productivity index (gMMPI), we find that even if Chinese accounting firms have the lowest average technical efficiencies, their average gMMPI surpasses the other two countries. This is associated with Chinese governmental policies that encourage fast expansion in the scale of accounting firms. Our model provides an alternative approach to comparing productivity change among firms across different groups and the findings are more suggestive to regulators and partners of accounting firms.
關鍵字Public accounting firms; stochastic metafrontier; technical efficiency; technology gap ratio; generalized metafrontier Malmquist productivity index
語言英文
ISSN2164-2257
期刊性質國外
收錄於SSCI;
產學合作
通訊作者Bao-Guang Chang
審稿制度
國別美國
公開徵稿
出版型式,電子版
相關連結
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