题名

An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China

DOI

10.6186/IJIMS.2015.26.4.3

作者

Bao-Guang Chang;Tai-Hsin Huang;Hsiu-Mei Wang

关键词

Chinese public accounting firms ; technical efficiency ; economies of scale ; merger and acquisition

期刊名称

International Journal of Information and Management Sciences

卷期/出版年月

26卷4期(2015 / 12 / 01)

页次

361 - 378

内容语文

英文

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.

主题分类 基礎與應用科學 > 資訊科學
社會科學 > 管理學
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被引用次数
  1. 黃台心,林宜君(2023)。隨機共同邊界與要素內生性架構下探討我國會計師事務所之經濟效率。臺灣經濟預測與政策,53(2),105-155。