期刊文献+

国内外成本粘性研究综述 被引量:8

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摘要 本文选取了发表在国内外权威核心期刊上关于成本粘性的研究文献,梳理了成本粘性产生的成因及其经济后果,对现有研究状况进行了简要评述,提出我国未来可研究的方向。
作者 涂柳媚
出处 《财会通讯(下)》 2014年第9期116-118,共3页 Communication of Finance and Accounting
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参考文献12

  • 1孙铮,刘浩.中国上市公司费用“粘性”行为研究[J].经济研究,2004,39(12):26-34. 被引量:486
  • 2孔玉生,朱乃平,孔庆根.成本粘性研究:来自中国上市公司的经验证据[J].会计研究,2007(11):58-65. 被引量:268
  • 3Anderson, M., Banker, R.,Janakiraman, S.. Are Selling, General,and Administrative Costs“ Sticky”?. The Accounting Review.2003.
  • 4Kenneth Calleja, Michael Steliarosb, Dylan C. Thomasc. A note on cost stickiness: Some international comparisons. Management accounting research,.2006.
  • 5Balakrishnan R., Gruca, T.. Cost Stickiness and Core Competency: A Note. Contemporary Accounting Research.2008.
  • 6Rajiv D. Banker, Dmitri Byzalov, Lei( Tony) Chen. Employment Protection Legislation, Adjustment Costs and Cross- Country Differences in Cost Behavior.Journal of Accounting and Economics.2013.
  • 7Rajiv D. Banker, Lei( Tony) Chen. Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness. The Accounting Review.2006.
  • 8Dan Weiss. Cost Behavior and Analysts’ Earnings Forecasts. The Accounting Review.2010.
  • 9Daniel Baumgarten, Ute Bonenkamp, Carsten Homburg. The Information Content of the S G& A Ratio.Journal of management accounting research.2010.
  • 10Itay Kama, Dan Weiss. Do earning targets and management incentives affect sticky costs?.Journal of accounting research.2013.

二级参考文献24

  • 1孙铮,刘浩.中国上市公司费用“粘性”行为研究[J].经济研究,2004,39(12):26-34. 被引量:486
  • 2边喜春.费用“粘性”的成因及控制对策[J].价格月刊,2005(12):82-83. 被引量:41
  • 3美国财务会计准则委员会(FASB)(娄尔行译).《论财务会计概念》[M].中国财政经济出版社,1992..
  • 4Berle, A A, and Means, G C. 1932, The Modern Corporation and Private Property, New York: Macmillan.
  • 5Cooper, R, and R Kaplan, 1998, The Design of Cost Management System: Text, Cases, and Readings, Upper Saddle River, NJ: Prentice Hall.
  • 6Hilton, R. 1997, Managerial Accounting, New York: McGraw-Hill.
  • 7Homgren, C, G Foster and S Datar, 1999, Cost Accounting: A Managerial Emphasis, Upper Saddle River, NJ: Prentice Hall.
  • 8Jenson, M C and W H Meckling, 1976, "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure", Journal of Financial Economics 3 : 305-360.
  • 9Noreen, E and N Soderstrom, 1997, "The Accuracy of Proportional Cost Models : Evidence from Hospital Service Departments", Review of Accounting Studies 2: 89-114.
  • 10Noreen, E, and N Soderstrom, 1994, "Are Overhead Costs Strictly Proportional to Activity? Evidence from Hospital Service Departments", Journal of Accounting and Economics, 17: 255-278.

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同被引文献87

引证文献8

二级引证文献17

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