政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/64415

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/64415

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64415

Title:	A Study of Technical Efficiencies of CPA Firms in Taiwan
Authors:	鄭丁旺;王國樑;翁志強 Cheng, Ting-Wong;Wang, Kuo-Liang;Weng, Chih-Chiang
Contributors:	會計系
Date:	2000
Issue Date:	2014-03-04 15:25:17 (UTC+8)
Abstract:	This paper uses DEA to assess the technical efficiencies of CPA firms, and applies the Tobit censored regression model to examine the relationship between technical efficiency and firm-specific characteristics. The results show that in 1994, Taiwan`s CPA firms could have reduced inputs by 27.8 percent, on average, and still have produced the same level of services. In addition, a firm`s size, age, service concentration, CPA-to-employee ratio and training expenditure per employee have positive impacts on its efficiency, and the firms with branches are less efficient than those without any branch.
Relation:	Review of Pacific Basin Financial Markets and Policies, 3(1), 27-44
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1142/S0219091500000030
DOI:	10.1142/S0219091500000030
Appears in Collections:	[會計學系] 期刊論文

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