請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15369完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 曾智揚(Chih-Yang Tseng) | |
| dc.contributor.author | Yen-Ling Lai | en |
| dc.contributor.author | 賴妍羚 | zh_TW |
| dc.date.accessioned | 2021-06-07T17:33:22Z | - |
| dc.date.copyright | 2020-07-17 | |
| dc.date.issued | 2020 | |
| dc.date.submitted | 2020-07-05 | |
| dc.identifier.citation | 董盈均，2018，企業多角化與成本習性之關聯性分析，，國立臺灣大學會計學係碩士論文 李哲逸，2019，總經理教育程度與成本僵固性之關聯性分析，國立臺灣大學會計學係碩士論文 張方駿，2015，經理人樂觀程度與成本僵固性之關聯性分析，國立臺灣大學會計學係碩士論文 陳思穎，2015，成本僵固性與企業社會責任，國立臺灣大學會計學係碩士論文 曾聯洲，2003，銷管費用僵固性研究，國立政治大學會計學係 Anderson, M. C., R. D. Banker, R. Huang, and S. N. Janakiraman. 2007. Cost Behavior and Fundamental Analysis of SG A Costs. Journal of Accounting, Auditing Fincance 22 (1): 1–28. Anderson, M. C., R. D. Banker, and S. N. Janakiraman. 2003. Are selling, general, and administrative costs “sticky”? Journal of Accounting Research 41(1):47-63. Balakrishnan, R., E. Labro, and N. S. Soderstrom. 2014. Cost Structure and Sticky Costs. Journal of Management Accounting Research 26(2): 91-116. Banker, R. and L. Chen. 2006. Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness. The Accounting Review. 81(2): 285-307. Banker, R. D., D. Byzalov, and Jose M. Plehn-Dujowich. 2014. Demand Uncertainty and Cost Behavior. Accounting Review. 89(3): 839-865. Brammer, S., C. Brooks, and S. Pavelin. 2006. Corporate social performance and stock returns: UK evidence from disaggregate measures. Financial Management 35 (3): 97–116. Calleja, K., M. Strliaros, and D. C. Thomas. 2006. A note on cost stickiness: Some international comparisons. Management Accounting Research 17(2):127-140. Chatterji, A. K., D. I. Levine, and M. W. Toffel. 2009. How well do social ratings actually measure corporate social responsibility? Journal of Economics and Management Strategy 18 (1): 125–169. Chih, H.-L., C.-H. Shen, and F.-C. Kang. 2008. Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence. Journal of Business Ethics 79(1-2): 179-198. Deng, X., J. Kang, and B. S. Low. 2013. Corporate Social Responsibility and Stakeholder Value Maximization : Evidence from Mergers Corporate Social Responsibility and Stakeholder Value Maximization : Evidence from Mergers. Journal of Financial Economics 110(1): 87-109. Dhaliwal, D. S., O. Z. Li, A. Tsang, and Y. G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. Accounting Review 86 (1): 59–100. Dierynck, B., W.R. Landsman, and A. Renders. 2012. Do managerial incentives drive behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in Belgian private firms. The Accounting Review 87(4):1219-1246. Friedman, M. 1970. The Social Responsibility of Business is to Increase its Profits. The New York Times Magazine (32): September 13. Hall, C. M., 2016, Does Ownership Structure Affect Labor Decisions? The Accounting Review 91: 1671-1696. Handy, C. 2002. What’s a business for? Harvard Business Review (December) :49-55. He, D., J. Teruya, and T. Shimizu. Sticky Selling, General, and Administrative Cost Behavior and Its Changes In Japan. 2010. Global Journal Of Business Research 4(4):1-10. Hess, D., N. Rogovsky, and T. W. Dunfee. 2002. The Next Wave of Corporate Community Involvement: Corporate Social Initiatives. California Management Review 44 (2): 110-125. Hillman, A. J., and G. D. Keim. 2001. Shareholder value, stakeholder management, and social issues: What’s the bottom line? Strategic Management Journal 22 (2): 125–139. Holzhacker, M., R. Krishnan, and M. D. Mahlendorf, 2015, Unraveling the black box of cost behavior: An empirical investigation of risk drivers, managerial resource procurement, and cost elasticity, The Accounting Review 90: 2305-2335. Huang, X., and L. Watson. 2015. Corporate Social Responsibility Research in Accounting. Journal of Accounting Literature 34: 1-16. Ilter, C. 2012. Is Corporate Social Responsibilty a Determinant Factor on Revenue and Profits? A Study on Top 100 Canadian Manufacturing Companies. A Study on Top 100. Kama, I. and D. Weiss. 2012. Do Earnings Targets and Managerial Incentives Affect Sticky Costs? Journal of Accounting Research. 51(1):201-224. Kim, Y., M. S. Park, and B. Wier. 2012. Is earnings quality associated with corporate social responsibility? Accounting Review 87 (3): 761–796. Kitching, K., R. Mashruwala, and M. Pevzner. 2016. Culture and Cost Stickiness: A Cross-country Study. The International Journal of Accounting 51: 402–417. Noreen, E. and N. S. Soderstrom. 1994. Are overhead costs strictly proportional to activity? Evidence from hospital service department. Journal of Accounting and Economic 17(1-2): 255-278. McWilliams, A., and D. Siegel. 2001. Corporate social responsibility: A theory of the firm perspective. Academy of Management Review 26 (1): 117-127. McWilliams, A., D. S. Siegel, and P. M. Wright. 2006. Corporate social responsibility: Strategic implications. Journal of Management Studies 43 (1): 1–18. Noreen, E. and N. Soderstrom. 1997.The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments. Review of Accounting Studies (1997) 2:89. Noreen, E. 1991. Conditions under which activity-based systems provide relevant costs. Journal of Management Accounting Research 3(Fall): 159-168. Subramaniam, C. and M. W. Watson. 2016. Additional Evidence on The Sticky Behavior of Costs. Advances in Management Accounting. 26:275-305. Weidenmier, M. L. and C.Subramaniam. 2003. Additional Evidence on the Sticky Behavior of Costs. Working Paper. Texas Christian University and California State University, Northridge. Yasukata, K. 2011. Are 'Sticky Costs' the Result of Deliberate Decision of Managers SSRN Electronic Journal. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15369 | - |
| dc.description.abstract | 本研究探討員工福利重視程度與成本習性之關係。國際間普遍對企業社會責任有相同之共識，認為企業除重視股東權益外，尚須重視利害關係人之權益，其中員工便屬於關係人之一環，且員工對於企業成本之習性具有重要影響，本研究選擇員工福利費用作為衡量企業是否對員工權益有所重視之變數。本研究將成本習性分為兩類做探討，一為成本彈性，二為成本僵固性。 本研究以2014到2018年之台灣上市櫃公司做為研究對象，實證結果支持本研究對於員工福利重視程度與成本習性之預期，員工福利費用分別與成本彈性與成本僵固性呈正向關係。本研究在額外測試中，以不同方式衡量平均員工福利費用，及以員工平均服務年資及員工流動率做為代理變數，均驗證與成本彈性及成本僵固性之正向關係。 | zh_TW |
| dc.description.abstract | This study examines the relation between degree of valuing employee benefits and cost behavior. There is an international consensus on corporate social responsibility (CSR) that firms not only value the interests of stockholders but also those of stakeholders. The rights of employees are among the interests of stakeholders. Besides, employee-related expenses have a great influence on cost behavior, because one of the key elements for business success is the employee. This study selects employee benefits expense as the variable to assess whether firms value the interests of the employee or not. This study also discusses cost behavior which is divided into two categories─cost elasticity and cost stickiness. The study takes a sample of the data of Taiwan listed firms from 2014 to 2018. The empirical evidences support the hypothesis that degree of valuing employee benefits is positively related to cost elasticity and cost stickiness. A few robustness tests are conducted as well. First, evaluating the average employee benefits expense in different ways to test whether the consequences support the main tests or not. Second, utilizing the average employee tenure and employee turnover rate as proxy variables to do the additional tests. They all prove the same results. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-07T17:33:22Z (GMT). No. of bitstreams: 1 U0001-2306202018502900.pdf: 2132479 bytes, checksum: 8591c0586aeed9e85630da451ae71e44 (MD5) Previous issue date: 2020 | en |
| dc.description.tableofcontents | 目錄 致謝 中文摘要 Abstract 第一章 緒論…………………………………………………………………………1 第一節 研究背景及目的………………………………………………………1 第二節 預期貢獻………………………………………………………………6 第三節 研究架構………………………………………………………………6 第二章 文獻探討及研究假說推論…………………………………………………7 第一節 企業社會責任…………………………………………………………7 第二節 員工福利………………………………………………………………10 第三節 成本彈性………………………………………………………………12 第四節 成本僵固性……………………………………………………………13 第五節 假說建立………………………………………………………………16 第三章 研究方法……………………………………………………………………18 第一節 樣本選取與資料來源…………………………………………………18 第二節 研究設計………………………………………………………………18 第四章 實證結果與分析……………………………………………………………25 第一節 敘述性統計……………………………………………………………25 第二節 員工福利重視程度與成本彈性………………………………………26 第三節 員工福利重視程度與成本僵固性……………………………………28 第五章 敏感性測試…………………………………………………………………32 第一節 不同平均員工福利費用衡量方式與成本習性之關係………………32 第二節 平均員工福利費用之替代變數與成本習性之關係…………………39 第六章 結論…………………………………………………………………………47 第一節 研究結論………………………………………………………………47 第二節 研究限制………………………………………………………………50 第三節 研究建議………………………………………………………………51 參考文獻……………………………………………………………………………. 52 表目錄 表1 假說一模型預測方向…………………………………………………………....19 表2 假說二模型預測方向……………………………………………………………22 表3 敘述性統計………………………………………………………………………23 表4 員工福利重視程度與成本彈性之迴歸分析……………………………………25 表5 成本僵固性之迴歸分析…………………………………………………………26 表6 員工福利重視程度與成本僵固性之迴歸分析…………………………………29 表7 以銷貨收入淨額所衡量之平均員工福利費用與成本彈性之迴歸分析………32表8 以銷貨收入淨額所衡量之平均員工福利費用與成本僵固性之迴歸分析……33 表9 以平均總資產所衡量之平均員工福利費用與成本彈性之迴歸分析…………35 表10以平均總資產所衡量之平均員工福利費用與成本僵固性之迴歸分析……..36 表11平均員工服務年資與成本彈性之迴歸分析…………………………………..39 表12平均員工服務年資與成本僵固性之迴歸分析………………………………..40 表13員工流動率與成本彈性之迴歸分析…………………………………………..42 表14員工流動率與成本僵固性之迴歸分析………………………………………..44 | |
| dc.language.iso | zh-TW | |
| dc.title | 員工福利的重視程度與成本習性之關係 | zh_TW |
| dc.title | Degree of Valuing Employee Benefits and Cost Behavior | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 108-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 戴怡蕙(Tai-Yi Hui),陳耀宗(Yao-Tsung Chen) | |
| dc.subject.keyword | 員工福利,企業社會責任,成本習性,成本僵固性,成本彈性, | zh_TW |
| dc.subject.keyword | employee benefits,corporate social responsibility,cost behavior,cost elasticity,cost stickness, | en |
| dc.relation.page | 55 | |
| dc.identifier.doi | 10.6342/NTU202001124 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2020-07-06 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| U0001-2306202018502900.pdf 目前未授權公開取用 | 2.08 MB | Adobe PDF |
系統中的文件，除了特別指名其著作權條款之外，均受到著作權保護，並且保留所有的權利。