Comparing the metafrontier Malmquist productivity changes of public accounting firms across countries
學年 108
學期 1
出版（發表）日期 2019-09-01
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 Asia-Pacific Journal of Accounting and Economics, 26(5), 589-608
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 en
ISSN 2164-2257
期刊性質 國外
收錄於 SSCI ABS*
產學合作
通訊作者 Bao-Guang Chang
審稿制度 是
國別 USA
公開徵稿
出版型式 ,電子版
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/111805 )

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