我国上市公司成本粘性——基于BCM研究模型的实证研究

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摘要本文将销售收入增加作为成本粘性产生的一个原因,用Banker、Ciftci和Mashruwala(2010)建立的成本粘性研究模型从新检验了我国上市公司的成本粘性,从不同的角度再次证明我国企业存在成本粘性的同时,也说明销售收入增加也是成本粘性产生的因素之一。

作者华潇婕

机构地区河南财经政法大学会计学院

出处《现代商业》 2013年第33期266-267,共2页 Modern Business

关键词成本粘性费用粘性成本性态

参考文献3

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现代商业

2013年第33期

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