Determinants of CPA Firm Performance in Taiwan
碩士 === 靜宜大學 === 會計學系研究所 === 90 === This study investigates the determinants of certified public accountant (cpa)firms performance in Taiwan from 1992 to 1999. Samples come from survey of cpa firms by Ministry of Finance. To precede regression analysis, samples are divided into two categories-big siz...
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ndltd-TW-090PU0053850072016-06-08T04:13:34Z http://ndltd.ncl.edu.tw/handle/53791578592176063098 Determinants of CPA Firm Performance in Taiwan 會計師事務所績效決定因素之探討 Pai-Sheng Lee 李柏陞 碩士 靜宜大學 會計學系研究所 90 This study investigates the determinants of certified public accountant (cpa)firms performance in Taiwan from 1992 to 1999. Samples come from survey of cpa firms by Ministry of Finance. To precede regression analysis, samples are divided into two categories-big size firm and small size firms. Results are summarized as follows: 一、 Only the cpa firms with positive performance are included in the sample, the regression findings are- (一) For big size firms, on-the-job training, salary and ages of firm are significantly correlated with firm performance positively. (二) For small size firms, marker share and salary are significantly correlated with firm performance positively. (三) For total samples, market share, on-the-job training and salary are significantly correlated with firm performance positively. 二、 When all of the cpa firms are included in the sample, the regression finding are- (一) For the big size firms, risk, salary and size are significantly correlated with firm performance positively. (二) For small size firms, market share, on-the-job training, size and CpaR are significantly correlated with firm performance positively. (三) For total samples, the results are similar to those of size firms. Yahn-Shir Chen 陳燕錫 2002 學位論文 ; thesis 71 zh-TW |
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碩士 === 靜宜大學 === 會計學系研究所 === 90 === This study investigates the determinants of certified public accountant (cpa)firms performance in Taiwan from 1992 to 1999. Samples come from survey of cpa firms by Ministry of Finance. To precede regression analysis, samples are divided into two categories-big size firm and small size firms. Results are summarized as follows:
一、 Only the cpa firms with positive performance are included in the sample, the regression findings are-
(一) For big size firms, on-the-job training, salary and ages of firm are significantly correlated with firm performance positively.
(二) For small size firms, marker share and salary are significantly correlated with firm performance positively.
(三) For total samples, market share, on-the-job training and salary are significantly correlated with firm performance positively.
二、 When all of the cpa firms are included in the sample, the regression finding are-
(一) For the big size firms, risk, salary and size are significantly correlated with firm performance positively.
(二) For small size firms, market share, on-the-job training, size and CpaR are significantly correlated with firm performance positively.
(三) For total samples, the results are similar to those of size firms.
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author2 |
Yahn-Shir Chen |
author_facet |
Yahn-Shir Chen Pai-Sheng Lee 李柏陞 |
author |
Pai-Sheng Lee 李柏陞 |
spellingShingle |
Pai-Sheng Lee 李柏陞 Determinants of CPA Firm Performance in Taiwan |
author_sort |
Pai-Sheng Lee |
title |
Determinants of CPA Firm Performance in Taiwan |
title_short |
Determinants of CPA Firm Performance in Taiwan |
title_full |
Determinants of CPA Firm Performance in Taiwan |
title_fullStr |
Determinants of CPA Firm Performance in Taiwan |
title_full_unstemmed |
Determinants of CPA Firm Performance in Taiwan |
title_sort |
determinants of cpa firm performance in taiwan |
publishDate |
2002 |
url |
http://ndltd.ncl.edu.tw/handle/53791578592176063098 |
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