An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China

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题名:	An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China
作者:	Chang, Bao-Guang;Huang, Tai-Hsin;Wang, Hsiu-Mei
关键词:	Chinese public accounting firms;input distance function;technical efficiency;returns to scale;merger and acquisition
日期:	2015-12
上传时间:	2020-11-11 12:10:17 (UTC+8)
出版者:	淡江大學管理科學學系
摘要:	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.
關聯:	International Journal of Information and Management Sciences 26(4), p.361-378
DOI:	10.6186/IJIMS.2015.26.4.3
显示于类别:	[會計學系暨研究所] 期刊論文

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