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政大典藏 > College of Commerce > Department of Money and Banking > Periodical Articles > Item 140.119/112094

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/112094

Title:	Comparing the metafrontier Malmquist productivity changes of public accounting firms across countries
Authors:	黃台心 Huang, Tai-Hsin Chang, Bao-Guang Kuo, Chun-Yi
Contributors:	金融系
Keywords:	generalized metafrontier Malmquist productivity index;Public accounting firms;stochastic metafrontier;technical efficiency;technology gap ratio
Date:	2017
Issue Date:	2017-08-22 17:13:38 (UTC+8)
Abstract:	This study compares the productivity changes of public accounting firms among the US, China, and Taiwan, under the framework of the stochastic metafrontier production function. Using the generalized metafrontier Malmquist productivity index (gMMPI), we find that even if Chinese accounting firms have the lowest average technical efficiencies, their average gMMPI surpasses the other two countries. This is associated with Chinese governmental policies that encourage fast expansion in the scale of accounting firms. Our model provides an alternative approach to comparing productivity change among firms across different groups and the findings are more suggestive to regulators and partners of accounting firms
Relation:	Asia-Pacific Journal of Accounting & Economics
Data Type:	article
DOI link:	http://dx.doi.org/10.1080/16081625.2017.1354712
DOI:	10.1080/16081625.2017.1354712
Appears in Collections:	[Department of Money and Banking] Periodical Articles

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