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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/18564
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/18564

    Title: Economies of Scale and Scope in Taiwan's CPA Service Industry
    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: 2008-12-23 15:01:14 (UTC+8)
    Abstract: Based on the 1994 survey data of certified public accountant (CPA) firms in Taiwan, and by applying the iterative seemingly unrelated regression (SUR) technique to a simultaneous system of a translog multi-product cost function and its corresponding factor share equations, an attempt is made 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. Significant economies of scope exist in providing tax and management advisory services.
    Relation: Applied Economics Letters, Volume 7, Issue 6, pages 409-414
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1080/135048500351375
    DOI: 10.1080/135048500351375
    Appears in Collections:[會計學系] 期刊論文

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