公司高管乐观预期对费用粘性的影响研究  

A Study on the Impact of the Executives' Optimistic Expectations on Cost Stickiness in Chinese Listed companies

作　　者：李粮[1] 赵息[2] 

机构地区：[1]山西财经大学会计学院,太原030031 [2]天津大学管理学院,天津300072

出　　处：《北京理工大学学报（社会科学版）》2013年第6期64-69,76,共7页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：教育部博士点基金资助项目(20110032110035);教育部人文社会科学研究规划基金资助项目(11YZA630208)

摘　　要：基于已有文献关于高管决策是费用粘性主要成因的结论,以2007—2010年沪深两市上市公司为样本,研究了我国上市公司高管不同预期对费用粘性的影响。研究结果表明,上市公司高管对未来业务量持乐观预期时,费用具有粘性特征,且随着乐观预期程度的增强,费用粘性水平增强;上市公司高管对未来业务量持悲观预期时,费用习性的表现并不明显。该研究结论表明上市公司高管的乐观预期会增强企业的费用粘性水平,从而为企业进行费用管理和利益相关者进行费用分析提供新思路。Recent research attributes cost stickiness to deliberate decisions made by mangers. Based on the data of Chinese Listed companies from 2007 to 2010, this paper studies the impact of the executives＇optimistic expectations on cost stickiness. The empirical test shows that cost stickiness occurs if mangers are optimistic about future sales, and is accentuated with the optimistic expectation arising; but when mangers are pessimistic about future sales, cost behavior is not clear. The results show that the executives＇optimistic expectations can enhance cost stickiness, which provide a new way for mangers＇cost management and stakeholders＇ cost analysis.

关 键 词：乐观预期 成本粘性 成本反粘性 

分 类 号：F224.0[经济管理—国民经济]