政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/83840
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113822/144841 (79%)
造访人次 : 51831818      在线人数 : 481
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/83840


    题名: 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
    作者: 翁志強
    Weng, Chih-Chiang
    贡献者: 鄭丁旺
    王國樑
    翁志強
    Weng, Chih-Chiang
    日期: 1998
    上传时间: 2016-04-01 17:13:19 (UTC+8)
    摘要: 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.
    描述: 博士
    國立政治大學
    經濟學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#A2002000461
    数据类型: thesis
    显示于类别:[經濟學系] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML2475检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.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.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈