關鍵字查詢 | 類別:期刊論文 | | 關鍵字:An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China

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1 104/1 會計系 王秀美 助理教授 期刊論文 發佈 An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China , [104-1] :An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China期刊論文An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in ChinaBao-Guang Chang; Tai-Hsin Huang; Hsiu-Mei WangChinese public accounting firms;input distance function;technical efficiency;returns to scale;merger and acquisitionInternational Journal of Information and Management Sciences 26(4), p.361-378This 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 p
2 104/1 會計系 張寶光 教授 期刊論文 發佈 An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China , [104-1] :An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China期刊論文An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in ChinaBao-Guang Chang; Tai-Hsin Huang; Hsiu-Mei WangChinese public accounting firms;technical efficiency;economies of scale;merger and acquisitionInternational Journal of Information and Management Sciences 26(4), p.361-378This 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
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