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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 曾智揚(Chih-Yang Tseng) | |
| dc.contributor.author | Jia-Syun Wu | en |
| dc.contributor.author | 吳佳勳 | zh_TW |
| dc.date.accessioned | 2023-03-19T22:07:56Z | - |
| dc.date.copyright | 2022-07-05 | |
| dc.date.issued | 2022 | |
| dc.date.submitted | 2022-06-15 | |
| dc.identifier.citation | 曾聯洲，2003，銷管費用僵固性研究，國立政治大學會計學系 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., Petersen, M. J., & Soderstrom, N. S. (2004). Does capacity utilization affect the “stickiness” of cost?. Journal of Accounting, Auditing & Finance, 19(3), 283-300. Banker, R. D., D. Byzalov, and Jose M. Plehn-Dujowich. 2014. Demand Uncertainty and Cost Behavior. Accounting Review. 89(3): 839-865. Bowen, H. R. (1953). Social responsibility of the businessman. New York: Harper & Row. Chen, C. X., Lu, H., & Sougiannis, T. (2012). The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs. Contemporary Accounting Research, 29(1), 252-282. Davis, K. & Blomstrom, R.L. (1966). Business and its environment. New York:McGraw-Hill. Dierynck, B., Landsman, W. R., & Renders, A. (2012). Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms. The Accounting Review, 87(4), 1219-1246. Elkington, J. (1997) Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone, Oxford. Farber, H. S., & Hallock, K. F. (2009). The changing relationship between job loss announcements and stock prices: 1970–1999. Labour Economics, 16(1), 1-11. Hall, C. M., 2016, Does Ownership Structure Affect Labor Decisions? The Accounting Review 91: 1671-1696. Hart, R. (2004). The Economics of Overtime Working. Cambridge: Cambridge University Press. Hart, Robert A. and Bell, David N.F., Overtime Working in an Unregulated Labour Market (June 1999). 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. Johnson, H.L. (1971). Business in contemporary society: Framework and issues. Belmont, CA:Wadsworth. Kallapur, S., & Eldenburg, L. (2005). Uncertainty, real options, and cost behavior: Evidence from Washington state hospitals. Journal of Accounting Research, 43(5), 735-752. Kama, I. and Weiss, D. (2013) Do Earnings Targets and Managerial Incentives Affect Sticky Costs? Journal of Accounting Research, 51, 201-224. McGuire, J.W. (1963) Business and Society. McGraw-Hill, New York. Mehran, H., & Peristiani, S. (2010). Financial visibility and the decision to go private. The Review of Financial Studies, 23(2), 519-547 Noreen, E., Soderstrom, N. The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments. Review of Accounting Studies 2, 89–114 (1997). Sheldon, O. (1923). The philosophy of management. London: Sir I. Pitman. Steiner, G.A. (1971). Business and society. New York: Random House. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/84293 | - |
| dc.description.abstract | 本研究探討違反《勞動基準法》與成本習性之關係。隨著國際間及台灣對企業社會責任的重視，同時帶起對員工權益的注重，並且員工對於企業成本習性具有重要影響。《勞動基準法》為勞動條件之最低標準，本研究選擇以是否違反《勞動基準法》作為員工權益重視的反向衡量指標，並將成本習性區分為成本彈性及成本僵固性分開探討。 本研究以2015年至2021年之台灣上市上櫃公司為研究對象，實證結果支持本研究對於違反《勞動基準法》與成本習性之預期，是否違反《勞動基準法》與成本彈性與成本僵固性呈現正向關係。本研究在額外測試中，以不同方式衡量是否違反《勞動基準法》、違反《勞動基準法》之嚴重程度，均驗證成本彈性與成本僵固性之正向關係。除此之外，將《勞動基準法》依照章節區分，發現違反章節不同，公司成本僵固性有顯著不同。 | zh_TW |
| dc.description.abstract | This study examines the relation between violation of labor standards act and cost behavior. There is an international consensus on corporate social responsibility (CSR), which also brings attention to the rights of employees. Also, employee-related expenses have a great influence on cost behavior. Labor standards act is the minimum standard of labor conditions, so this paper chooses violation of labor standards act as the reverse indicator to assess whether firms value the interests of the employee or not. This study divides cost behavior into two categories – cost elasticity and cost stickiness. This study takes a sample of the data of Taiwan listed firms from 2015 to 2021. The empirical evidences support the hypothesis that violation of labor standards act is positively related to cost elasticity and cost stickiness. Three robustness tests are conducted. First, evaluating the violation of labor standards act in different ways. The result shows a positive relationship, which supports the main tests. Second, this research measures the severity of the violation of labor standards act. The result also shows a positive relationship, which supports the main tests. Last, this study separates the violation of labor standards act by chapter. The result shows companies that violate different chapter of labor standards act have different cost stickiness relationship. | en |
| dc.description.provenance | Made available in DSpace on 2023-03-19T22:07:56Z (GMT). No. of bitstreams: 1 U0001-1306202223235300.pdf: 1098386 bytes, checksum: 77e249a95918142db32f45a6abf82565 (MD5) Previous issue date: 2022 | en |
| dc.description.tableofcontents | 目錄 口試委員會審定書 I 誌謝 I 中文摘要 II ABSTRACT III 第一章 緒論 1 第一節 研究背景及目的 1 第二節 預期貢獻 4 第三節 研究架構 4 第二章 文獻探討及研究假說推論 5 第一節 企業社會責任 5 第二節 勞動基準法 7 第三節 成本彈性 9 第四節 成本僵固性 10 第五節 假說建立 12 第三章 研究方法 14 第一節 樣本選取與資料來源 14 第二節 研究設計 16 第四章 實證結果與分析 19 第一節 敘述性統計 19 第二節 違反《勞動基準法》與成本彈性 21 第三節 違反《勞動基準法》與成本僵固性 22 第五章 額外測試 25 第一節 不同違反《勞動基準法》衡量方式與成本習性之關係 25 第二節 違反《勞動基準法》嚴重程度與成本習性之關係 30 第三節 違反《勞動基準法》章節與成本習性之關係 34 第六章 結論 42 第一節 研究結論 42 第二節 研究限制 44 第三節 研究建議 45 參考文獻 46 圖目錄 圖 1違反《勞動基準法》公司市場不確定性盒鬚圖 20 圖 2違反《勞動基準法》第三章、第四章公司市場不確定性盒鬚圖 36 表目錄 表 1 樣本選取表 15 表 2 成本彈性（成本結構）模型變數解釋 16 表 3成本僵固性模型變數解釋 17 表 4敘述性統計(連續變數) 19 表 5敘述性統計(虛擬變數) 19 表 6成本彈性模型實證結果 21 表 7成本僵固性基礎模型實證結果 22 表 8成本僵固性實證模型實證結果 24 表 9不同違反《勞動基準法》衡量方式變數解釋 25 表 10不同違反《勞動基準法》衡量方式之成本彈性模型實證結果 26 表 11不同違反《勞動基準法》衡量方式之成本僵固性實證結果 28 表 12違反《勞動基準法》嚴重程度之成本彈性模型實證結果 31 表 13違反《勞動基準法》嚴重程度之成本僵固性模型實證結果 33 表 14上市上櫃公司於樣本期間《勞動基準法》條文違反次數前8名 34 表 15市場需求不確定性變數解釋 36 表 16違反《勞動基準法》不同章節變數解釋 38 表 17違反《勞動基準法》不同章節之成本彈性模型實證結果 38 表 18違反《勞動基準法》嚴重程度之成本僵固性模型實證結果 40 | |
| dc.language.iso | zh-TW | |
| dc.subject | 成本彈性 | zh_TW |
| dc.subject | 企業社會責任 | zh_TW |
| dc.subject | 成本習性 | zh_TW |
| dc.subject | 勞動基準法 | zh_TW |
| dc.subject | 成本僵固性 | zh_TW |
| dc.subject | cost stickiness | en |
| dc.subject | labor standards act | en |
| dc.subject | corporate social responsibility | en |
| dc.subject | cost behavior | en |
| dc.subject | cost elasticity | en |
| dc.title | 企業違反勞動基準法與成本習性之關係 | zh_TW |
| dc.title | Violation of Labor Standards Act and Cost Behavior | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 110-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳耀宗(Yao-Tsung Chen),謝昇峯(Sheng-Feng Hsieh) | |
| dc.subject.keyword | 勞動基準法,企業社會責任,成本習性,成本彈性,成本僵固性, | zh_TW |
| dc.subject.keyword | labor standards act,corporate social responsibility,cost behavior,cost elasticity,cost stickiness, | en |
| dc.relation.page | 47 | |
| dc.identifier.doi | 10.6342/NTU202200938 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2022-06-17 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| dc.date.embargo-lift | 2022-07-05 | - |
| 顯示於系所單位： | 會計學系 | |
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