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Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA

This study analyzed the "Cost efficiency" and "Revenue efficiency" of 207 certified public accountant firms in Taiwan by using the additive efficiency decomposition DEA approach. Furthermore, this study applied the Tobit regression to explore the relationship between CPA firms an...

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書誌詳細
主要な著者:	Wang W.-K., Lu W.-M., Kweh Q.L., Cheng I.-T.
その他の著者:	23096112500
フォーマット:	論文
出版事項:	Elsevier B.V. 2023
タグ:	タグ追加タグなし, このレコードへの初めてのタグを付けませんか!

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