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

作者：

Highlights：

• We apply a two-stage DEA model to evaluate cost efficiency and revenue efficiency.

• The additive efficiency decomposition DEA approach is utilized.

• We examine whether intellectual capital affects performance through Tobit models.

• We find that intellectual capital has a positive impact on CPA firms’ performance.

摘要

•We apply a two-stage DEA model to evaluate cost efficiency and revenue efficiency.•The additive efficiency decomposition DEA approach is utilized.•We examine whether intellectual capital affects performance through Tobit models.•We find that intellectual capital has a positive impact on CPA firms’ performance.

论文关键词：Two-stage data envelopment analysis (DEA),Tobit regression,Intellectual capital,Performance,CPA firms

论文评审过程：Received 19 July 2013, Revised 26 March 2014, Accepted 2 April 2014, Available online 24 April 2014.

论文官网地址：https://doi.org/10.1016/j.knosys.2014.04.004