 |
English
|
正體中文
|
简体中文
|
Post-Print筆數 : 27 |
Items with full text/Total items : 113303/144284 (79%)
Visitors : 50814624
Online Users : 536
|
|
|
Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/83840
|
| Title: | 台灣會計師事務所規模與多樣化經濟、效率及獲利能力之探討
Economies of Scale and Scope, Efficiency, and Profitability in Taiwan`s CPA Service Industry |
| Authors: | 翁志強
Weng, Chih-Chiang |
| Contributors: | 鄭丁旺
王國樑
翁志強
Weng, Chih-Chiang |
| Date: | 1998 |
| Issue Date: | 2016-04-01 17:13:19 (UTC+8) |
| Abstract: | This dissertation is a collection of three separate but related papers which are devoted to the empirical studies of Taiwan`s CPA service industry based on the 1994 survey data. The first paper applies the Zeilner`s seemingly unrelated regression technique to a simultaneous system of a translog multi-product cost function and its corresponding factor share equations to investigate the extents of economies of scale and scope in Taiwan`s CPA service industry. The empirical results show that product-specific scale economies exist for auditing, tax and management advisory services; ray scale economies are significantly present; and economies of scope do significantly exist in providing tax and management advisory services. The second paper uses DEA to assess technical efficiency of CPA firms, and applies the Tobit censored regression model to examine the relationship between technical efficiency and firm-specific attributes. The results show that CPA firms in Taiwan could have reduced inputs by 27.8 percent, on average, and still have produced the same level of services; a firm`s size, age, service concentration and CPA-to-employee ratio have positive impacts on its technical efficiency; the firms with branches are less technically efficient than those without any branch; and the training expenditure per employee of a firm is positively related to its technical efficiency. The third paper uses DEA to assess cost efficiency, technical efficiency, allocative efficiency, as well as scale efficiency of CPA firms, and further applies the multiple regression analysis to investigate the relationship between the firm`s profitability and these efficiency measures. The results show that despite the differences in mean technical and cost efficiency measures across two output specifications, CPA firms generally suffer more from technical inefficiency than from allocative inefficiency; cost efficiency measures, or their decomposed parts, technical and allocative efficiency measures, as well as scale efficiency measures all have positive impacts on CPA firms` profitability and each efficiency measure plays an important role, especially when outputs are measured in terms of revenues, in explaining the variations in profitability across CPA firms. |
| Description: | 博士
國立政治大學
經濟學系 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#A2002000461 |
| Data Type: | thesis |
| Appears in Collections: | [經濟學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| index.html | 0Kb | HTML2 | 450 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
著作權政策宣告 Copyright Announcement1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.
2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(
nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(
nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
