| 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 | 4-Mar-2014 15:25:17 (UTC+8) | - |
| dc.date.available | 4-Mar-2014 15:25:17 (UTC+8) | - |
| dc.date.issued (上傳時間) | 4-Mar-2014 15:25:17 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/64415 | - |
| dc.description.abstract (摘要) | 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. | - |
| dc.format.extent | 81361 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | Review of Pacific Basin Financial Markets and Policies, 3(1), 27-44 | en_US |
| dc.title (題名) | A Study of Technical Efficiencies of CPA Firms in Taiwan | en_US |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1142/S0219091500000030 | - |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1142/S0219091500000030 | - |
