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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64415
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/64415

    Title: A Study of Technical Efficiencies of CPA Firms in Taiwan
    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: 2014-03-04 15:25:17 (UTC+8)
    Abstract: This paper uses DEA to assess the technical efficiencies of CPA firms, and applies the Tobit censored regression model to examine the relationship between technical efficiency and firm-specific characteristics. The results show that in 1994, Taiwan's CPA firms could have reduced inputs by 27.8 percent, on average, and still have produced the same level of services. In addition, a firm's size, age, service concentration, CPA-to-employee ratio and training expenditure per employee have positive impacts on its efficiency, and the firms with branches are less efficient than those without any branch.
    Relation: Review of Pacific Basin Financial Markets and Policies, 3(1), 27-44
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1142/S0219091500000030
    DOI: 10.1142/S0219091500000030
    Appears in Collections:[會計學系] 期刊論文

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