Measuring technical and allocative efficiencies of public accounting firms in Taiwan

Autor: Yan Jie Yang, Jengfang Chen, Chi Chang Hung, Ying Chin Ho
Rok vydání: 2019
Předmět:
Zdroj: Asia-Pacific Journal of Accounting & Economics. 29:222-232
ISSN: 2164-2257
1608-1625
DOI: 10.1080/16081625.2019.1636666
Popis: This study examines whether public accounting firms are efficient in transforming human resources into service revenues and in allocating these resources to an optimal mix of services. Using Data E...
Databáze: OpenAIRE