会计师事务所低价招揽客户行为的经济学分析

An Economic Analysis on Accountant Firm's Low-balling Behavior

本文利用两期定价模型,证明了会计师事务所利用低报价招揽新客户是其在市场均衡时的理性选择,并推导出了影响低报价的因素及其符号。

This paper uses a two-period model to demonstrate that low-balling is a rational choice for the accountant firms and clients in the market equilibrium, and deduces the key factors influencing such a pricing.