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題 名 | An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China=中國百大會計師事務所技術效率評估 |
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作 者 | 張寶光; 黃台心; 王秀美; 張寶元; | 書刊名 | International Journal of Information and Management Sciences |
卷 期 | 26:4 2015.12[民104.12] |
頁 次 | 頁a8+361-378 |
分類號 | 495.3 |
關鍵詞 | 中國會計師事務所; 技術效率; 併購; Chinese public accounting firms; Technical efficiency; Economies of scale; Merger and acquisition; |
語 文 | 英文(English) |
英文摘要 | 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. |
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