STUDY ON THE INFLUENCE OF “BIGBATH” ON COST STICKINESS
作者: Wang CongcongLiu Shiping
出版社: VOLKSON PRESS,   2017
来源数据库: Volkson Press
DOI: 10.26480/icemi.01.2017.162.164
关键词: “bigbath”Cost stickinessEarnings management.
原始语种摘要: To study the effect of “bigbath” on cost stickiness in earnings management, a multi – regression method wasadapted using the data of the A – share listed companies in 2012-2016. The study found that China’s listed manufacturingcompanies do have a strong cost stickiness, and “bigbath” behavior is related to the cost stickiness and will increase thecost stickiness of corporate. Through the study of the effect of earnings management on cost stickiness, the literature ofcauses 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.
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关键词翻译
关键词翻译
  • stickiness 粘性
  • management 管理
  • earnings 收入
  • listed 坏布边
  • corporate 法人的
  • enterprise 企业
  • share 分配
  • black 炭黑
  • regression 海退
  • method 方法