Empirical Research of Costs Stickiness Behavior in Chinese Manufacturing Listed Firms

被引：2

作者：

Xu, Lu-ying ^{[1
]}

Wang, Fang-jun ^{[1
]}

Hu, Yi-han ^{[1
]}

机构：

[1] Xi An Jiao Tong Univ, Sch Management, Xian 710049, Peoples R China

来源：

PROCEEDINGS OF THE 5TH INTERNATIONAL ASIA CONFERENCE ON INDUSTRIAL ENGINEERING AND MANAGEMENT INNOVATION (IEMI2014) | 2015年

关键词：

Cost behavior; cost stickiness; manufacturing listed companies;

D O I：

10.2991/978-94-6239-100-0_66

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

This paper examines the existence of cost stickiness in total costs, operating costs, selling expenses and general & administrative expenses by using our modified model based on the ABJ model. With the analysis of accounting data during 2008 to 2011 from 1192 Chinese A-share listed companies, we find: (1) Total costs, operating costs and general & administrative expenses are sticky; (2) Selling expenses are anti-sticky; (3) The cost stickiness would converse in the subsequent period, but whether they would fall in the long time window is unclear.

引用

页码：359 / 363

页数：5

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