Cheng, Ting-Wong; Wang, Kuo-Liang; Weng, Chih-Chiang - In: Applied Economics Letters 7 (2000) 6, pp. 409-414
Based on the 1994 survey data of certified public accountant (CPA) firms in Taiwan, and by applying the iterative seemingly unrelated regression (SUR) technique to a simultaneous system of a translog multi-product cost function and its corresponding factor share equations, an attempt is made to...