期刊論文
| 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 | 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 | 是 |
| 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/987654321/106044 ) |