Economies of Scaleand Scope in Taiwan`s CPA Service Industry

Title	Economies of Scaleand Scope in Taiwan`s CPA Service Industry
Creator	CHENG, TING-WONG ; WANG, KUO-LIANG ; WENG, CHIH-CHIANG 鄭丁旺
Contributor	會計系
Date	2000-07
Date Issued	20-Feb-2014 10:29:55 (UTC+8)
Summary	Based on the 1994 survey data of certi® ed public accountant (CPA) ® rms 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-speci® c scale economies exist for auditing, tax and management advisory services. Ray scale economies are signi® cantly present. Signi® cant economies of scope exist in providing tax and management advisory services.
Relation	Applied Economics Letters, 7(6), 409-414
資料來源	http://dx.doi.org/10.1080/135048500351375
Type	article

dc.contributor	會計系	en_US
dc.creator (作者)	CHENG, TING-WONG ; WANG, KUO-LIANG ; WENG, CHIH-CHIANG	en_US
dc.creator (作者)	鄭丁旺	zh_TW
dc.date (日期)	2000-07	en_US
dc.date.accessioned	20-Feb-2014 10:29:55 (UTC+8)	-
dc.date.available	20-Feb-2014 10:29:55 (UTC+8)	-
dc.date.issued (上傳時間)	20-Feb-2014 10:29:55 (UTC+8)	-
dc.identifier.uri (URI)	http://nccur.lib.nccu.edu.tw/handle/140.119/64057	-
dc.description.abstract (摘要)	Based on the 1994 survey data of certi® ed public accountant (CPA) ® rms 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-speci® c scale economies exist for auditing, tax and management advisory services. Ray scale economies are signi® cantly present. Signi® cant economies of scope exist in providing tax and management advisory services.	-
dc.format.extent	175426 bytes	-
dc.format.mimetype	application/pdf	-
dc.language.iso	en_US	-
dc.relation (關聯)	Applied Economics Letters, 7(6), 409-414	en_US
dc.source.uri (資料來源)	http://dx.doi.org/10.1080/135048500351375	-
dc.title (題名)	Economies of Scaleand Scope in Taiwan`s CPA Service Industry	en_US
dc.type (資料類型)	article	en