Study on the Influence of "BigBath" on Cost Stickiness

被引：0
|
作者：
Wang Congcong [1 ]
Liu Shiping [1 ]
机构：
[1] Nanjing Univ Sci & Technol, Nanjing, Jiangsu, Peoples R China
来源：
INTERNATIONAL CONFERENCE ON ECONOMICS AND MANAGEMENT INNOVATIONS (ICEMI 2017), VOL 1, ISSUE 1 | 2017年
关键词：
bigbath; cost stickiness; earnings management;
D O I：
10.26480/icemi.01.2017.162.164
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
To study the effect of "bigbath" on cost stickiness in earnings management, a multi - regression method was adapted using the data of the A - share listed companies in 2012-2016. The study found that China's listed manufacturing companies do have a strong cost stickiness, and "bigbath" behavior is related to the cost stickiness and will increase the cost stickiness of corporate. Through the study of the effect of earnings management on cost stickiness, the literature of causes of the cost stickiness will be enriched, which helps to explain this black box of the cost management of the enterprise, and provides clues and direction to managers.
引用
收藏
页码：162 / 164
页数：3
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