| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | 鄭丁旺;王國樑;翁志強 | zh_TW |
| dc.creator (作者) | Cheng, Ting-Wong ; Wang, Kuo-Liang ; Weng, Chih-Chiang | - |
| dc.date (日期) | 2000 | en_US |
| dc.date.accessioned | 23-十二月-2008 15:01:14 (UTC+8) | - |
| dc.date.available | 23-十二月-2008 15:01:14 (UTC+8) | - |
| dc.date.issued (上傳時間) | 23-十二月-2008 15:01:14 (UTC+8) | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/18564 | - |
| dc.description.abstract (摘要) | 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. | - |
| dc.format | application/ | en_US |
| dc.language | en | en_US |
| dc.language | en-US | en_US |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Applied Economics Letters, Volume 7, Issue 6, pages 409-414 | - |
| dc.title (題名) | Economies of Scale and Scope in Taiwan`s CPA Service Industry | en_US |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1080/135048500351375 | - |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1080/135048500351375 | en_US |
