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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 許文馨 | zh_TW |
| dc.contributor.advisor | Wen-Hsin Hsu | en |
| dc.contributor.author | 劉奕妤 | zh_TW |
| dc.contributor.author | Yi-Yu Liu | en |
| dc.date.accessioned | 2023-08-09T16:18:41Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-08-09 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-07-17 | - |
| dc.identifier.citation | Acemoglu, D., & Shimer, R. (2020). Productivity gains from unemployment insurance. European Economic Review, 44(7), 1195-1224.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/88272 | - |
| dc.description.abstract | 本研究旨在探討美國失業補助與員工待遇對成本僵固性的影響。其中，成本僵固性現象之一—成本黏性指的是當成本對銷售減少的反應小於成本對銷售增加的反應時出現的現象。過去的研究已提供了多種關於非對稱成本行為的解釋，而本研究透過探索與失業保險及員工待遇的關聯性，試圖解釋這種行為。雖然較高的失業保險福利可能會降低失業風險，但它同時也增加了員工從事不良行為的動機。本研究的結果顯示，更慷慨的失業保險福利與較高水平的成本黏性相關。此外，更高的失業保險福利結合更好的員工待遇，導致成本黏性水平的提升。即使在控制了公司層面的成本黏性決定因素、州級經濟條件以及不可觀察的時間不變州特徵後，這些發現仍然具有可靠性。總結而言，本研究顯示公司可能會對員工在工作場所的不良行為（例如偷懶）增加的風險做出更高水平的成本黏性反應。這意味著當失業保險福利提高時，公司更傾向於以提高成本黏性來應對員工不良行為所帶來的風險。 | zh_TW |
| dc.description.abstract | This study examines the effect of unemployment insurance (UI) benefits on the cost stickiness. Cost stickiness occurs when the response of cost decreases to sales decreases is smaller than the response of cost increases to sales increases. Prior studies have provided many explanations for the asymmetric cost behaviors. My study addresses the puzzling behaviors by exploring the relationship with UI. While higher UI benefits may reduce the unemployment risks, it increases employees’ incentives to engage in adverse behaviors. My results show that more generous unemployment insurance benefits are associated with higher levels of cost stickiness. Additionally, higher unemployment insurance benefits, combined with better employee treatment, lead to higher levels of cost stickiness. These findings remain robust even after controlling for firm-level determinants of cost stickiness, state-level economic conditions, and unobservable time-invariant state characteristics. Overall, this study suggests that firms may react with higher cost stickiness to increased risk of employees’ adverse behavior (e.g., shirking) at the workplace. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-08-09T16:18:41Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-08-09T16:18:41Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 1. Introduction 1
2. Literature Review 5 2.1 Background of Unemployment Insurance 5 2.2 Literature of Unemployment Insurance 6 2.2.1 Positive Effect: Management of Employee Perception 7 2.2.2 Positive Effect: Economic Volatility 11 2.2.3 Negative Effect: Employee Adverse Behavior 11 2.3 Asymmetric Cost Behavior 13 2.3.1 Evidence of Cost Stickiness 15 2.3.2 Determinants of Cost Stickiness 16 2.3.3 Consequence of Cost Stickiness 20 3. Hypotheses Development 21 3.1 Unemployment Insurance and Cost Stickiness 21 3.2 The Role of Employee Treatment of Firm 23 4. Research Design 25 4.1 Variable Constructions 25 4.2 Main Research Design 28 5. Empirical Results 30 5.1 Data and Sample Collection 30 5.2 Descriptive Statistics and Pairwise Correlations 30 5.3 The Effect of UI Benefits on Cost Stickiness 31 5.4 The Effect of Employee Treatment on Cost Stickiness 32 6. Additional Analysis 32 6.1 Difference-in-Differences (DID) Analysis 32 6.2 Cost of Goods Sold as a Dependent Variable 35 7. Conclusion 36 References 39 Appendix: Variable Definitions and Sources 43 Table 1 Descriptive Statistics 45 Table 2 Pairwise Correlations 46 Table 3 UI benefits and cost stickiness 47 Table 4 UI benefits, employee treatment and cost stickiness 48 Table 5 Event-years with a large increase in unemployment insurance benefits 50 Table 7 UI benefits, employee treatment and cost stickiness 53 | - |
| dc.language.iso | en | - |
| dc.subject | 員工治理 | zh_TW |
| dc.subject | 成本黏性 | zh_TW |
| dc.subject | 成本習性 | zh_TW |
| dc.subject | 員工待遇 | zh_TW |
| dc.subject | 美國失業保險 | zh_TW |
| dc.subject | cost stickiness | en |
| dc.subject | cost behavior | en |
| dc.subject | unemployment insurance | en |
| dc.subject | employee governance | en |
| dc.subject | employee treatment | en |
| dc.title | 美國失業補助與員工待遇對成本僵固性的影響 | zh_TW |
| dc.title | The Effects of Unemployment Insurance and Employee Treatment on Sticky Cost Behavior | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.coadvisor | 林世銘 | zh_TW |
| dc.contributor.coadvisor | Su-Ming Lin | en |
| dc.contributor.oralexamcommittee | 廖益興;蔡元棠 | zh_TW |
| dc.contributor.oralexamcommittee | Yi-Hsing Liao;Yuan-Tang Tsai | en |
| dc.subject.keyword | 美國失業保險,員工待遇,員工治理,成本黏性,成本習性, | zh_TW |
| dc.subject.keyword | unemployment insurance,employee treatment,employee governance,cost stickiness,cost behavior, | en |
| dc.relation.page | 54 | - |
| dc.identifier.doi | 10.6342/NTU202301596 | - |
| dc.rights.note | 同意授權(全球公開) | - |
| dc.date.accepted | 2023-07-18 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
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