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:Production Function Forms under Technology Gap:Evidence from Public Accounting Firms in Taiwan
學年93
學期2
出版(發表)日期2005/04/01
作品名稱Production Function Forms under Technology Gap:Evidence from Public Accounting Firms in Taiwan
作品名稱(其他語言)
著者Chang, Bao-guang; Chen, Yahn-shir
單位淡江大學會計學系
出版者India : University of Allahabad
著錄名稱、卷期、頁數Indian Journal of Economics 85(339), pp.515-530
摘要Functional form of production under technology gap in the same industry, a less discussed topic in literature, is investigated in this paper. To enrich this line of theories, the technology pattern of production function of public accounting firms in Taiwan under different technology level is examined. The main findings are as follows. Public accounting firms with different technology level show different functional forms of production during two sub-periods of 1989-1995 to 1997-2000. Due to potential structure shift in economy, the functional form of production for large firms with high-tech level resembles variable elasticity of substitution pattern during the former sub-period and is exactly variable elasticity of substitution pattern during the latter sub-period. For small ,firms with low-tech level, their functional forms of production remain to be the constant elasticity of substitution pattern during both sub-periods.
關鍵字
語言英文
ISSN0019-5170
期刊性質國外
收錄於
產學合作
通訊作者
審稿制度
國別印度
公開徵稿
出版型式紙本
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