English  |  正體中文  |  简体中文  |  Items with full text/Total items : 62797/95867 (66%)
Visitors : 3742257      Online Users : 527
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/119510


    Title: An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China
    Authors: Chang, Bao-Guang;Huang, Tai-Hsin;Wang, Hsiu-Mei
    Keywords: Chinese public accounting firms;input distance function;technical efficiency;returns to scale;merger and acquisition
    Date: 2015-12
    Issue Date: 2020-11-11 12:10:17 (UTC+8)
    Publisher: 淡江大學管理科學學系
    Abstract: 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.
    Relation: International Journal of Information and Management Sciences 26(4), p.361-378
    DOI: 10.6186/IJIMS.2015.26.4.3
    Appears in Collections:[會計學系暨研究所] 期刊論文

    Files in This Item:

    File Description SizeFormat
    An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China.pdf274KbAdobe PDF48View/Open
    index.html0KbHTML60View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback