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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| 主要な著者: | , , , |
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| フォーマット: | 論文 |
| 出版事項: |
Elsevier B.V.
2023
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