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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64057


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    題名: Economies of Scaleand Scope in Taiwan`s CPA Service Industry
    作者: CHENG, TING-WONG;WANG, KUO-LIANG;WENG, CHIH-CHIANG
    鄭丁旺
    貢獻者: 會計系
    日期: 2000-07
    上傳時間: 2014-02-20 10:29:55 (UTC+8)
    摘要: Based on the 1994 survey data of certi® ed public accountant (CPA) ® rms in Taiwan,
    and by applying the iterative seemingly unrelated regression (SUR) technique to a
    simultaneous system of a translog multi-product cost function and its corresponding
    factor share equations, an attempt is made to investigate the extents of economies of
    scale and scope in Taiwan’s CPA service industry. The empirical results show that
    product-speci® c scale economies exist for auditing, tax and management advisory
    services. Ray scale economies are signi® cantly present. Signi® cant economies of
    scope exist in providing tax and management advisory services.
    關聯: Applied Economics Letters, 7(6), 409-414
    資料來源: http://dx.doi.org/10.1080/135048500351375
    資料類型: article
    顯示於類別:[會計學系] 期刊論文

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