| 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 | 20-二月-2014 10:29:55 (UTC+8) | - |
| dc.date.available | 20-二月-2014 10:29:55 (UTC+8) | - |
| dc.date.issued (上傳時間) | 20-二月-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 |
