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題名:Customer-supplier Relationship and Cost Structure
書刊名:臺大管理論叢
作者:許文馨林杰劉心才
作者(外文):Hsu, Wen-hsinLin, ChiehLiu, Hsin-tsai
出版日期:2018
卷期:28:2
頁次:頁243-282
主題關鍵詞:成本僵固性顧客與供應商關係顧客集中度Cost behaviorCustomer-supplier relationshipCustomer-base concentration
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:1
  • 點閱點閱:7
期刊論文
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2.Anderson, M. C.、Banker, R. D.、Huang, R.、Janakiraman, S.(2007)。Cost Behavior and Fundamental Analysis of SG&A Costs。Journal of Accounting, Auditing and Finance,22(1),1-28。  new window
3.Kale, J. R.、Shahrur, H.(2007)。Corporate Capital Structure and the Characteristics of Suppliers and Customers。Journal of Financial Economics,83(2),321-365。  new window
4.Pandit, S.、Wasley, C. E.、Zach, T.(2011)。Information Externalities along the Supply Chain: The Economic Determinants of Suppliers' Stock Price Reaction to Their Major Customers' Information Events。Contemporary Accounting Research,28(4),1304-1343。  new window
5.Cohen, Lauren、Frazzini, Andrea(2008)。Economic Links and Predictable Returns。The Journal of Finance,63(4),1977-2011。  new window
6.Chen, Clara Xiaoling、Lu, Hai、Sougiannis, Theodore(2012)。The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs。Contemporary Accounting Research,29(1),252-282。  new window
7.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。  new window
8.Kama, I.、Weiss, D.(2013)。Do Earnings Targets and Managerial Incentives Affect Sticky Costs?。Journal of Accounting Research,51(1),201-224。  new window
9.Gosman, M. L.、Kohlbeck, M. J.(2009)。Effects of the existence and identity of major customers on supplier profitability: Is Wal-Mart different?。Journal of Management Accounting Research,21(1),179-201。  new window
10.Banker, R. D.、Byzalov, D.、Ciftci, M.、Mashruwala, R.(2014)。The moderating effect of prior sales changes on asymmetric cost behavior。Journal of Management Accounting Research,26(2),221-242。  new window
11.Banker, Rajiv D.、Byzalov, Dmitri(2014)。Asymmetric cost behavior。Journal of Management Accounting Research,26(2),43-79。  new window
12.Balakrishnan, Ramji、Linsmeier, Thomas J.、Venkatachalam, Mohan(1996)。Financial Benefits from JIT Adoption: Effects of Customer Concentration and Cost Structure。The Accounting Review,71(2),183-205。  new window
13.Cool, Karel、Henderson, James(1998)。Power and firm profitability in supply chains: French manufacturing industry in 1993。Strategic Management Journal,19(10),909-926。  new window
14.Olsen, Chris、Dietrich, J. Richard(1985)。Vertical Information Transfers: The Association Between Retailers' Sales Announcements and Suppliers' Security Returns。Journal of Accounting Research,23,144-166。  new window
15.Balakrishnan, R.、Petersen, M. J.、Soderstrom, N. S.(2004)。Does capacity utilization affect the "stickiness" of cost?。Journal of Accounting, Auditing and Finance,19(3),283-300。  new window
16.Banker, R. D.、Chen, L. T.(2006)。Predicting earnings using a model based on cost variability and cost stickiness。The Accounting Review,81(2),285-307。  new window
17.Calleja, Kenneth、Steliaros, Michael、Thomas, Dylan C.(2006)。A Note on Cost Stickiness: Some International Comparisons。Management Accounting Research,17(2),127-140。  new window
18.Kumar, Nirmalya(1996)。The Power of Trust in Manufacturer-retailer Relationships。Harvard Business Review,74(6),92-106。  new window
19.張欣綠(20100300)。Investigating the Relationship between Inter-Organizational Systems Investment and Corporate Competitive Advantage: The Role of Supply Chain Dynamic Capability。臺大管理論叢,20(S1),179-211。new window  new window
20.Ak, B. K.、Patatoukas, P. N.(2016)。Customer‐Base Concentration and Inventory Efficiencies: Evidence from the Manufacturing Sector。Production and Operations Management,25(2),258-272。  new window
21.Balakrishnan, R.、Gruca, T. S.(2008)。Cost stickiness and core competency: A note。Contemporary Accounting Research,25(4),993-1006。  new window
22.Balakrishnan, R.、Labro, E.、Soderstrom, N. S.(2014)。Cost structure and sticky costs。Journal of Management Accounting Research,26(2),91-116。  new window
23.Chen, J.、Chang, H.、Chen, H. C.、Kim, S.(2014)。The effect of supply chain knowledge spillovers on audit pricing。Journal of Management Accounting Research,26(1),83-100。  new window
24.Guan, Y.、Wong, M. F.、Zhang, Y.(2015)。Analyst following along the supply chain。Review of Accounting Studies,20(1),210-241。  new window
25.Guo, R. S.、Chiang, D. M.、Liu, W. I.、Liou, J. C.(2002)。Supply-demand coordination mechanism and modelling for supply chain management。NTU Management Review,11(3),1-30。  new window
26.Huang, H. H.、Lobo, G. J.、Wang, C.、Xie, H.(2016)。Customer concentration and corporate tax avoidance。Journal of Banking & Finance,72,184-200。  new window
27.Irvine, P. J.、Park, S. S.、Yıldızhan, Ç.(2016)。Customer-base concentration, profitability, and the relationship life cycle。The Accounting Review,91(3),883-906。  new window
28.Jen, L. C.、Chen, C. I.(2007)。Customer value mitigation analysis: Markov chain model。NTU Management Review,17(2),133-158。  new window
29.Kang, M. P.、Seetoo, D. H.(2007)。Is the relation-specific investment a liability? Case studies of Taiwanese OEM suppliers。NTU Management Review,18(1),21-54。  new window
30.Kim, J. B.、Song, B. Y.、Zhang, Y.(2015)。Earnings performance of major customers and bank loan contracting with suppliers。Journal of Banking & Finance,59,384-398。  new window
31.Kim, M.、Prather-Kinsey, J.(2010)。An additional source of financial analysts' earnings forecast errors: Imperfect adjustments for cost behavior。Journal of Accounting, Auditing & Finance,25(1),27-51。  new window
32.Krishnan, G. V.、Lee, H. S.、Patatoukas, P. N.、Wang, A. Y.(2018)。Customer-base concentration: Implications for audit pricing and quality。Journal of Management Accounting Research,31(1),129-152。  new window
33.Ou, C. S.、Lee, T. C.、Cho, C. C.、Lin, H. M.(2016)。A case study of customer profitabilty determinants of a pharamaceutical company。NTU Management Review,26(3),93-118。  new window
34.Qin, B.、Mohan, A. W.、Kuang, Y. F.(2015)。CEO overconfidence and cost stickiness。Management Control and Accounting,2015(2),26-32。  new window
35.Ren, Z. J.、Cohen, M. A.、Ho, T. H.、Terwiesch, C.(2010)。Information sharing in a long-term supply chain relationship: The role of customer review strategy。Operations Research,58(1),81-93。  new window
36.Shahrur, H.、Becker, Y. L.、Rosenfeld, D.(2010)。Return predictability along the supply chain: The international evidence。Financial Analysts Journal,66(3),60-77。  new window
37.Anderson, Mark C.、Banker, Rajiv D.、Janakiraman, Surya N.(2003)。Are Selling, General, and Administrative Costs "Sticky"?。Journal of Accounting Research,41(1),47-63。  new window
38.Hertzel, Michael G.、Li, Zhi、Officer, Micah S.、Rodgers, Kimberly J.(2008)。Inter-Firm Linkages and the Wealth Effects of Financial Distress along the Supply Chain。Journal of Financial Economics,87(2),374-387。  new window
39.Porter, M. E.(1974)。Consumer Behavior, Retailer Power and Market Performance in Consumer Goods Industries。The Review of Economics and Statistics,56(4),419-436。  new window
40.Raman, Kartik、Shahrur, Husayn K.(2008)。Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers。The Accounting Review,83(4),1041-1081。  new window
41.Kalwani, Manohar U.、Narayandas, Narakesari(1995)。Long-Term Manufacturer-Supplier Relationships: Do They Pay off for Supplier Firms?。Journal of Marketing,59(1),1-16。  new window
42.Banker, R. D.、Byzalov, D.、Chen, L. T.(2013)。Employment Protection Legislation, Adjustment Costs and Cross-country Differences in Cost Behavior。Journal of Accounting and Economics,55(1),111-127。  new window
43.Noreen, E.、Soderstrom, N.(1994)。Are overhead costs strictly proportional to activity? Evidence from hospital service departments。Journal of Accounting and Economics,17(1/2),255-278。  new window
44.Weiss, Dan(2010)。Cost Behavior and Analysts' Earnings Forecasts。The Accounting Review,85(4),1441-1471。  new window
45.Noreen, E.、Soderstrom, N.(1997)。The accuracy of proportional cost models: Evidence from hospital service departments。Review of Accounting Studies,2(1),89-114。  new window
46.Gulati, Ranjay、Sytch, Maxim(2007)。Dependence Asymmetry and Joint Dependence in Interorganizational Relationships: Effects of Embeddedness on a Manufacturer's Performance in Procurement Relationships。Administrative Science Quarterly,52(1),32-69。  new window
47.Cowley, P. R.(1988)。Market Structure and Business Performance: An Evaluation of Buyer/Seller Power in the PIMS Database。Strategic Management Journal,9(3),271-278。  new window
圖書
1.Cooper, R.、Kaplan, R. S.(1998)。The design of cost management systems: text, cases, and readings。Prentice Hall。  new window
2.Galbraith, John Kenneth(1952)。American capitalism: The concept of countervailing power。Boston:Houghton Mifflin。  new window
3.Scherer, F. M.(1970)。Industrial Market Structure and Economic Performance。Chicago:Rand McNally。  new window
其他
1.Chang, H.,Hall, C.,Paz, M. T.(2017)。Customer concentration and cost structure,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2482777。  new window
2.Chen, C. X.,Gores, T.,Nasev, J.(2013)。Managerial overconfidence and cost stickiness,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2208622, 。  new window
3.Subramaniam, C.,Weidenmier, M. L.(2003)。Additional evidence on the sticky behavior of costs,https://www.emeraldinsight.com/doi/full/10.1108/S1474- 787120150000026006。  new window
4.Yasukata, K.,Kajiwara, T.(2011)。Are 'sticky costs' the result of deliberate decision of managers?,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1444746。  new window
 
 
 
 
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