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 expand its production scale, on firms’ 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;input distance function;technical efficiency;returns to scale;merger and acquisition
語言 en_US
ISSN 1017-1819
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 TWN
公開徵稿
出版型式 ,電子版,紙本
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/119510 )