STUDY ON THE INFLUENCE OF “BIGBATH” ON COST STICKINESS
Journal Title: Topics in Economics, Business and Management (EBM) - Year 2017, Vol 1, Issue 1
Abstract
To study the effect of “bigbath” on cost stickiness in earnings management, a multi – regression method was adapted using the data of the A – share listed companies in 2012-2016. The study found that China’s listed manufacturing companies do have a strong cost stickiness, and “bigbath” behavior is related to the cost stickiness and will increase the cost stickiness of corporate. Through the study of the effect of earnings management on cost stickiness, the literature of causes 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.
Authors and Affiliations
Wang Congcong, Liu Shiping
Keywords
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- EP ID EP412813
- DOI 10.26480/icemi.01.2017.162.164
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