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| 研究生： |
莊雅婷 Chuang, Ya-Ting |
|---|---|
| 論文名稱： |
經理人能力與成本僵固性之關聯 The Association Between Managerial Ability and Cost Stickiness |
| 指導教授： | 潘健民 |
| 口試委員: |
高偉娟
張祐慈 |
| 學位類別： |
碩士
Master |
| 系所名稱： |
商學院 - 會計學系 Department of Accounting |
| 論文出版年： | 2021 |
| 畢業學年度： | 109 |
| 語文別： | 中文 |
| 論文頁數： | 48 |
| 中文關鍵詞： | 經理人能力 、成本僵固性 |
| 外文關鍵詞： | Managerial ability, Cost stickiness |
| DOI URL： | http://doi.org/10.6814/NCCU202100669 |
| 相關次數： | 點閱：91 下載：13 |
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本研究旨在探討經理人能力是否與成本僵固性有所關聯。成本僵固性為銷貨收入減少時成本下降的幅度小於銷貨收入增加時成本上升的幅度之現象，一般認為此現象源於決策者面臨需求下降時，選擇等待資訊而暫緩削減成本。本研究以2005年至2019年東京證券交易所的上市公司為研究對象，探討經理人能力與成本僵固性之關聯。
本研究以Demerjian et al. (2012)之研究衡量經理人能力，並參考Anderson et al. (2003)的模型衡量成本僵固性。實證結果發現，經理人能力越佳，企業產生成本僵固性的現象越明顯。
This paper investigates whether managerial ability affects cost stickiness. Cost stickiness occurs when costs increase with sales increase but do not decrease in proportion to the decrease in sales, i.e., asymmetrical decrease in costs, a result from managers delay cost reduction until more information is available. Using data from firms listed in the Tokyo Stock Exchange from 2005 to 2019, this paper investigates the association between managerial ability and cost stickiness.
Follow Demerjian et al. (2012) and Anderson et al. (2003), this paper finds that competent managers will engage in stronger degree of cost stickiness.
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 5
第二章 文獻探討與研究假說 6
第一節 成本僵固性 6
第二節 經理人能力 8
第三節 研究假說 11
第三章 研究方法 12
第一節 資料來源與樣本取樣 12
第二節 變數定義與衡量 16
第四章 實證結果與分析 21
第一節 敘述性統計 21
第二節 相關係數檢定 24
第三節 經理人能力與成本僵固性之實證結果 27
第五章 追加測試 32
第六章 結論 44
參考文獻 45
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