| 期刊論文1. | Patatoukas, P. N.(2012)。Customer-base concentration: Implications for firm performance and capital markets。The Accounting Review,87(2),363-392。 | 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。 | 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。 | 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。 | 5. | Cohen, Lauren、Frazzini, Andrea(2008)。Economic Links and Predictable Returns。The Journal of Finance,63(4),1977-2011。 | 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。 | 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。 | 8. | Kama, I.、Weiss, D.(2013)。Do Earnings Targets and Managerial Incentives Affect Sticky Costs?。Journal of Accounting Research,51(1),201-224。 | 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。 | 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。 | 11. | Banker, Rajiv D.、Byzalov, Dmitri(2014)。Asymmetric cost behavior。Journal of Management Accounting Research,26(2),43-79。 | 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。 | 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。 | 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。 | 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。 | 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。 | 17. | Calleja, Kenneth、Steliaros, Michael、Thomas, Dylan C.(2006)。A Note on Cost Stickiness: Some International Comparisons。Management Accounting Research,17(2),127-140。 | 18. | Kumar, Nirmalya(1996)。The Power of Trust in Manufacturer-retailer Relationships。Harvard Business Review,74(6),92-106。 | 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。 | 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。 | 21. | Balakrishnan, R.、Gruca, T. S.(2008)。Cost stickiness and core competency: A note。Contemporary Accounting Research,25(4),993-1006。 | 22. | Balakrishnan, R.、Labro, E.、Soderstrom, N. S.(2014)。Cost structure and sticky costs。Journal of Management Accounting Research,26(2),91-116。 | 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。 | 24. | Guan, Y.、Wong, M. F.、Zhang, Y.(2015)。Analyst following along the supply chain。Review of Accounting Studies,20(1),210-241。 | 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。 | 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。 | 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。 | 28. | Jen, L. C.、Chen, C. I.(2007)。Customer value mitigation analysis: Markov chain model。NTU Management Review,17(2),133-158。 | 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。 | 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。 | 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。 | 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。 | 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。 | 34. | Qin, B.、Mohan, A. W.、Kuang, Y. F.(2015)。CEO overconfidence and cost stickiness。Management Control and Accounting,2015(2),26-32。 | 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。 | 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。 | 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。 | 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。 | 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。 | 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。 | 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。 | 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。 | 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。 | 44. | Weiss, Dan(2010)。Cost Behavior and Analysts' Earnings Forecasts。The Accounting Review,85(4),1441-1471。 | 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。 | 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。 | 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。 | 圖書1. | Cooper, R.、Kaplan, R. S.(1998)。The design of cost management systems: text, cases, and readings。Prentice Hall。 | 2. | Galbraith, John Kenneth(1952)。American capitalism: The concept of countervailing power。Boston:Houghton Mifflin。 | 3. | Scherer, F. M.(1970)。Industrial Market Structure and Economic Performance。Chicago:Rand McNally。 | 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。 | 2. | Chen, C. X.,Gores, T.,Nasev, J.(2013)。Managerial overconfidence and cost stickiness,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2208622, 。 | 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。 | 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。 | |
| |