Evidence of cost-stickiness from an emerging economy

洪嘉聲

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Evidence of cost-stickiness from an emerging economy

洪嘉聲 , Ph.D　　Advisor：歐進士　　

英文

成本僵固性；股權結構；市場競爭；營運槓桿；成本領先； cost stickiness ； ownership structure ； operating leverage ； cost leadership ； competition

Abstract │ Reference (61) │ Altmetrics

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Prior research has recognized the role of managers in adjusting committed resources. Due to the separation of ownership and control, the manager’s behavior may not coincide with shareholder’s benefits. Therefore, the manager’s attitude in adjusting committed resources may be influenced by agency problem. Although both of managerial ownership and board ownership are supposed to moderate the agency problem; and top management duality is supposed to worsen the agency problem. The empirical results show only the managerial ownership has the significant moderating effect on the degree of cost stickiness. And top management duality will directly deteriorate the extent of cost stickiness. 
In addition, this dissertation also discusses the influences of cost structure and industry feature on the extent of cost stickiness. The results basically show higher operating leverage ratio will moderate the extent of cost stickiness for the electronics relevant industry. And the extent of cost stickiness will be greater for the firms which pursuing cost leadership for non-electronics relevant industries. Finally, the results claim that the trend of market competition may influence manager’s behavior. The evidences indicate the extent of cost stickiness will be greater for the firms in the industry which is getting less competitive.

Reference ( 61 ) 〈TOP〉

Adams, R., and H. Mehran. 2005. “Corporate performance, board structure and its determinants in the banking industry.” Working paper, University of Queensland Business School and Federal Reserve Bank of New York.
連結：
Anderson, M. C., R.D. Banker, and S.N. Janakiraman. 2003. “Are selling, general, and administrative costs “sticky”?” Journal of Accounting Research 41(1): 47-63.
連結：
Ang, J.S., R.A. Cole, and J.W. Lin. 2000. “Agency costs and ownership structure.” Journal of Finance 55(1): 81-106.
連結：
Balakrishnan, R., M. J. Petersen, and N. S. Soderstrom. 2004. “Does capacity utilization affect the “stickiness” of cost?” Journal of Accounting, Auditing and Finance 19(3): 283-299.
連結：
Banker, R.D., M. Ciftci, and R. Mashruwala. 2008. “Managerial optimism, prior period sales changes, and sticky cost behavior. Working paper.
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