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本文选择2008-2013年上市公司数据分析中国经济处于换挡期的经济增速通过企业成本费用预期对企业成本费用粘性的影响.研究发现,在经济的换挡期,宏观经济增长减速与企业成本费用粘性增强呈显著正相关关系,揭示了中国经济发展由注重数量的高速增长转向注重质量的低速增长.随着企业生产力水平的不断提高,企业的投资者将资源从经济附加值低的领域转移到经济附加值高的领域,导致企业产品成本费用迅速下降,成本费用粘性增强. 相似文献
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企业存在的目的是谋求收益,对企业成本的有效控制是企业利润最大化的前提,怎样才能做到低成本高利润呢?成本费用的控制显得至关重要,本文以我国制造业为例从费用粘性的视角解读成本费用的控制,分析高管激励对费用粘性的影响,以期找出高管激励对费用粘性的影响规律,便于企业更好的从费用粘性角度建立合理的薪酬激励制度和股权激励方案,在一定程度上降低企业的不必要的成本,有助于管理者在充分考虑费用粘性的基础上做出更科学的预测和决策. 相似文献
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传统成本形态理论认为,成本与业务量的变化存在线性关系。而目前研究发现,随着业务量的增加,成本增加的速度要高于业务量减少时所对应的成本减少的速度。为了研究这一结论以及其影响因素,本文通过选取2010-2013年的210家制造型企业作为样本观察量来研究成本粘性行为。研究结果表明:(1)我国制造型企业存在成本粘性行为;(2)制造型企业的非流动资产率和资产负债率与其成本粘性行为显著正相关;(3)宏观经济增长率和通货膨胀率对制造型企业的成本粘性也具有相关影响。 相似文献
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国有企业高管薪酬结构对费用粘性的影响研究 总被引:1,自引:0,他引:1
本文以2007~2010年国有控股上市公司为样本,研究国有企业高管薪酬结构中短期货币性报酬水平对费用粘性的影响。研究结果显示,当国有企业高管薪酬结构中短期货币性报酬的比例较高时,高管会在业务量下降时迅速调整企业资源,从而导致较低水平的费用粘性;而当高管薪酬结构中短期货币性报酬的比例较低时,面临企业业务量的下降,高管将会延迟企业资源的调整,以待业务量回升。该研究结论表明,国有企业可以通过调整高管薪酬结构来影响费用粘性水平,从而为国有企业费用管理提供了新的思路。 相似文献
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人力资本对高技术企业绩效影响研究——基于上市公司面板数据 总被引:1,自引:0,他引:1
利用我国通讯及相关设备制造业上市公司2005—2009年面板数据,对人力资本和高技术企业绩效的关系进行实证分析,并提出相应的对策建议。研究得出,人力资本与高技术企业绩效之间存在显著的正相关关系;其中工资增长率、员工平均教育水平、国有法人控股上市公司中高管人员报酬、超过2000人的企业规模与企业绩效正相关,且相关性显著。 相似文献
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企业规模与R&D投入关系的实证研究——基于沪市A股制造业上市公司的数据分析 总被引:2,自引:1,他引:1
以70家制造业上市公司为研究样本,对公司规模与R&D投入的关系进行了实证检验。研究结果表明,我国制造业上市公司R&D费用强度和R&D人员强度与企业规模都显著负相关,而R&D投入绝对额与企业规模显著正相关;我国制造业上市公司R&D费用强度平均达到了国际上公认的维持生存的水平(2%),但分布不均,低投入状况与高投入状况并存;但从R&D人员投入来看比较理想,大多数公司的R&D人员强度达到了发达国家10%的水平。 ? 相似文献
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本文以2010-2014年我国A股上市公司为样本,实证检验了上市公司高管在职消费粘性的存在性以及媒体监督对在职消费粘性的影响.研究结果表明,我国上市公司普遍存在在职消费粘性,且国有企业的在职消费粘性程度更高;媒体监督能够显著降低企业高管,尤其是国有企业高管在职消费的粘性程度.本文对于丰富在职消费与企业业绩关系的认识、从媒体角度加强在职消费治理具有重要的参考价值. 相似文献
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基于时间因素的竞争优势分析 总被引:2,自引:0,他引:2
时间因素,作为企业竞争新的竞争武器,与质量、成本一样具有同等重要的地位。在竞争日益激烈、消费者需求快速变化的今天,实施基于时间因素的竞争战略,实现对市场和消费者的快速响应,带来成本节约与效益增加,已成为企业获得基于时间因素的持久竞争优势的主要途径。 相似文献
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This article measures the degree of adjustment between operating revenues and costs for publicly listed companies in the United Arab Emirates (UAE). Traditional cost models assume that variable costs change proportionally in response to an upward or downward fluctuation in demand. However, in recent years, such an assumption has been questioned by a variety of papers from the economics and accounting fields. Typically, cost stickiness is defined as costs decreasing by less than 1% when sales decrease by 1%, while reacting closer to the proportion of change when sales increase. This study, unlike the vast majority of the literature, did not find cost stickiness in the UAE after using panel data regression analysis. The main explanation is that UAE has mostly expatriate labour force that does not have the typical benefits of employment protection legislation (EPL) available in other national jurisdictions. EPL is a main reason that costs adjustments during decreasing sales is curbed due to the associated costs of firing employees. 相似文献
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Fabian Bornhorst Sanjeev Gupta John Thornton 《European Journal of Political Economy》2009,25(4):439-446
We examine whether there is evidence of an offset between government revenues from hydrocarbon (oil and gas) related activities and revenues from other domestic sources in a panel of 30 hydrocarbon producing countries. Our main finding is that there is an offset of about 20%, which is robust to the inclusion of control variables, the exclusion of outliers, and alternate estimation methodologies. While the impact of the offset on long-term development prospects is not clear, there is a risk of significant adjustment costs in moving to a higher level of domestic taxation once natural resources are depleted. 相似文献
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Donald F. Vitaliano 《Contemporary economic policy》2015,33(1):44-55
In spite of an estimated increase in annual alcohol‐related motor vehicle costs of $2.767 billion (1947 dollars), the net social benefit of repeal of alcohol Prohibition amounts to $432 million per annum in 1934–1937, about 0.33% of gross domestic product. Total benefits of $3.25 billion consist primarily of increased consumer and producer surplus, tax revenues, and reduced criminal violence costs. A Monte Carlo simulation shows the probability of negative net benefits is 16%. The estimated price elasticity of demand for spirits, beer, and wine are –.60, ?.56, and –.51 respectively, which is consistent with the modern literature. (JEL D61, I18, K420, I120) 相似文献
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《Journal of Comparative Economics》2022,50(4):1019-1035
A central argument of the second-generation fiscal federalism literature is that allocating a considerable share of tax revenue to local governments can provide fiscal incentives for local officials to promote economic growth. However, increasing incentives will increase the costs of uncertainty if local government officials are risk averse. Building on the insights of the classic principal-agent models, we predict that the optimal share of tax revenues retained by local government will decrease as the uncertainty of total tax revenues increases. Using Chinese provincial data, we find a robust negative relationship between volatility and the tax-sharing ratio at the sub-provincial level. Our results indicate that optimal decentralization in developing countries balances the trade-off between risk and incentives. 相似文献
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Traditional analysis of customs union formation suggests that it leads to an increase in members' external tariffs. This paper stresses two aspects of European trade and trade policy—a large volume of intra-industry trade between similar countries and a political motivation for tariffs—and highlights a role for tariff coordination in a model of differentiated products in which tariffs affect domestic costs and thus export prices and the magnitude of monopolistic rents. We show that when workers choose the tariffs and receive but a small portion of tariff revenues, the union's tariff wall falls. 相似文献
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Roger Clarke 《Bulletin of economic research》1988,40(1):79-82
This paper considers taxation of firms in oligopolistic equilibrium. It shows that sales taxes which maximise government revenues will be differential and progressive when costs vary between firms. 相似文献
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"In this article we show that, considering only economic effects, even if population growth, by natural increase or immigration, increases congestion, pollution, and other forms of external costs, that provided pre-existing citizens own the resources giving rise to the externalities, and provided they efficiently price usage of such, that existing citizens must, in net average terms, be better off with population growth than without it. In simple terms the increased revenues they gain from efficient pricing at increased demand levels will be strictly greater than the monetary value of the increased external costs together with the higher tax costs they incur as consumers of the resources." 相似文献
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CHARLES E. PHELPS 《Contemporary economic policy》1984,3(2):47-54
The Reagan administration has again proposed in 1984 to limit the tax exemption on health-insurance premiums. Objectives of the proposal are to curtail rising health costs by reducing insurance coverage—and hence medical-care use—and to raise revenues to offset the large federal deficit. The change would have little effect on either dimension. Most likely, consumer response would reduce dental, drug, and eyeglass insurance, but would leave coverage for hospital and doctor care—the most bothersome health-cost sectors—essentially unaffected. Larger tax changes which are structured differently possibly could reduce health costs dramatically and raise up to $27 billion a year in new tax revenues. 相似文献
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Market power and hot air in international emissions trading: the impacts of US withdrawal from the Kyoto Protocol 总被引:1,自引:0,他引:1
Ten years after the initial Climate Change Convention from Rio in 1992 the industrialized world is finally likely to ratify the Kyoto Protocol, which will impose legally binding greenhouse gas emission reductions on the developed world. However, the Kyoto Protocol will enter into force without the USA, which withdrew under President Bush in March 2001. Accounting for hot air and market power of the Former Soviet Union on emission permit markets, it is shown that US withdrawal has important consequences on environmental effectiveness, compliance costs, and excess costs of market power under the Kyoto Protocol. Non-compliance of the USA implies a dramatic decrease in environmental effectiveness as well as compliance costs of OECD countries whereas the Former Soviet Union and transitional economies in Eastern Europe suffer from a huge decline in permit sales revenues. Excess costs of market power in permit trade increase in relative terms, but decline substantially in absolute terms due to US withdrawal. Policy options are quantified to bypass the problems of hot air and market power through compensation mechanisms. 相似文献