管理者行为视角下成本粘性影响因素及控制
摘要
成本粘性是成本的重要特征之一,理解成本粘性有助于企业更好地进行成本管理,同时能够帮助分析师进行盈余预测,并且提高投资者的决策准确性。成本粘性过高会降低企业的资源配置效率,加剧企业经营风险。成本粘性的产生和管理者行为有着密不可分的关系。从管理者行为的视角出发,对成本粘性的存在性进行探究,探讨成本粘性的经济后果和影响因素,并结合现有文献从盈余管理和管理者过度自信两个角度对企业成本粘性的影响进行总结,从企业内部与外部两方面对成本粘性的控制对策进行探讨,提出了成本粘性测量模型、不同行业间成本粘性水平差异的成因以及成本粘性与其他学科或领域交叉研究的三个重点方向。
引文
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[14]张晋侠.盈余管理对费用粘性的影响研究[J].会计师,2017(9):12-13.
[15]江伟,胡玉明,吕喆.应计盈余管理影响企业的成本粘性吗[J].南开管理评论,2015,18(2):83-92.
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[19]Qin B.,Mohan A. W.,Kuang Y. F. CEO Overconfidence and Cost Stickiness[J]. Management Control&Accounting,2015(2):26-32.
[20]梁上坤.管理者过度自信、债务约束与成本粘性[J].南开管理评论,2015,18(3):122-131.
[21]韩静,吴晓茹,王娅婷.产品市场竞争、管理者过度自信与成本粘性[J].财会通讯,2016(6):57-60.
[22]刘嫦,杨兴全,李立新.绩效考核、管理者过度自信与成本费用粘性[J].商业经济与管理,2014(3):78-87.
[2]Banker R.,Chen L. Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness[J]. The Accounting Review,2006,81:285-307.
[3]谢获宝,惠丽丽.代理问题、公司治理与企业成本粘性:来自我国制造业企业的经验证据[J].管理评论,2014(12):142-159.
[4]刘晋,赵丽萍.市场竞争程度对成本粘性影响的实证研究:基于沪深主板上市企业的数据[J].会计之友,2015(11):36-41.
[5]Cooper R.,Kaplan R. Activity Based Systems:Measuring the Cost of Resource Usage[J]. Accounting Horizon,1992,9:1-13.
[6]Noreen E.,N. Soderstrom. The Accuracy of Proportional Cost Models,Review of Accounting Studies[J]. The Accounting Review,1997,85:1441-1471.
[7]Subramanian C.,Weidenmier M. Additional Evidence on the Sticky Behaviour of Costs[R]. Working Paper,2003.
[8]Calleja K.,Steliaros M.,Thomas D. A Note on Cost Stickiness:Some International Companies[J]. Management Accounting Research,2006,17:127-140.
[9]Banker R.,Byzalov D.,Plehn-Dujowich J. Sticky Cost Behavior:Theory and Evidence[R]. Working Paper,2010.
[10]孙铮,刘浩.中国上市公司费用“粘性”行为研究[J].经济研究,2004(12):26-34.
[11]Dierynck B.,Landsman W.,Renders A. Do Managerial Incentives Drive Cost Behavior Evidence about the Role in Private Belgian Firms[J]. The Accounting Review,2012,87(4):1219-1246.
[12]Kama I.,Weiss D. Do Earnings Targets and Managerial Incentives Affect Sticky Costs?[R]. Working Paper,2012.
[13]马广奇,韩洋.上市公司的真实盈余管理行为影响成本粘性吗[J].财会月刊,2017(29):3-10.
[14]张晋侠.盈余管理对费用粘性的影响研究[J].会计师,2017(9):12-13.
[15]江伟,胡玉明,吕喆.应计盈余管理影响企业的成本粘性吗[J].南开管理评论,2015,18(2):83-92.
[16]Simon H. A. A Behavioral Model of Rational Choice[J]. The Quarterly Journal of Economics,1995,69(1):99-118.
[17]苏捷,苏宁,周莉.成本费用粘性水平与管理层评价初探[J].会计之友,2012(10):24-26.
[18]J. E. Russo,P. J. H. Schoemaker. Managing Overconfidence[J].Sloan Management Review,1992(33):7-17.
[19]Qin B.,Mohan A. W.,Kuang Y. F. CEO Overconfidence and Cost Stickiness[J]. Management Control&Accounting,2015(2):26-32.
[20]梁上坤.管理者过度自信、债务约束与成本粘性[J].南开管理评论,2015,18(3):122-131.
[21]韩静,吴晓茹,王娅婷.产品市场竞争、管理者过度自信与成本粘性[J].财会通讯,2016(6):57-60.
[22]刘嫦,杨兴全,李立新.绩效考核、管理者过度自信与成本费用粘性[J].商业经济与管理,2014(3):78-87.