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    政大機構典藏 > 商學院 > 金融學系 > 期刊論文 >  Item 140.119/110540


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    題名: An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China
    作者: 黃台心
    Chang, Bao-Guang;Huang, Tai-Hsin;Wang, Hsiu-Mei
    貢獻者: 金融系
    關鍵詞: Chinese public accounting firms ； technical efficiency ； economies of scale ； merger and acquisition
    日期: 2015-12
    上傳時間: 2017-06-28 14:56:09 (UTC+8)
    摘要: This paper investigates the effect of a China’s government policy, which forces a public accounting firm to enhance its production scale, 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), 361-378
    資料類型: article
    DOI 連結: http://dx.doi.org/10.6186/IJIMS.2015.26.4.3
    DOI: 10.6186/IJIMS.2015.26.4.3
    顯示於類別:[金融學系] 期刊論文

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