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題名:成本僵固性是否存在於私立高中職?
書刊名:會計與公司治理
作者:黃劭彥卓佳慶陳鵬年張智群
作者(外文):Huang, Shaio-yanCho, Chia-chingChen, Peng-nienChang, Chih-chun
出版日期:2022
卷期:17:1
頁次:頁67-95
主題關鍵詞:成本僵固性非營利組織代理問題Cost stickinessNot-for-profit organizationAgency problem
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:45
  • 點閱點閱:3
期刊論文
1.官有垣(20021200)。基金會治理功能之研究--以臺灣地方企業捐資型社會福利與慈善基金會為案例。公共行政學報,7,63-97。new window  延伸查詢new window
2.Aggarwal, R. K.、Evans, M. E.、Nanda, D.(2012)。Nonprofit boards: Size, performance and managerial incentives。Journal of Accounting and Economics,53(1/2),466-487。  new window
3.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
4.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
5.張淑美(19940300)。不同地區教育機會差異之探討。高雄師大學報,5,366-342。new window  延伸查詢new window
6.Balakrishnan, Ramji、Petersen, Michael J.、Soderstrom, Naomi S.(2004)。Does Capacity Utilization Affect the "Stickiness" of costs?。Journal of Accounting, Auditing & Finance,19(3),283-299。  new window
7.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
8.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
9.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
10.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal,42(6),674-686。  new window
11.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
12.廖唯傑、莊仕憲(20200900)。檢驗地方政府預算增減之樣態與成因:漸進預算理論或斷續均衡理論?。公共行政學報,59,1-29。new window  延伸查詢new window
13.Zahra, S. A.、Pearce, J. A. II(1989)。Boards of directors and corporate financial performance: a review and integrative model。Journal of Management,15(2),291-334。  new window
14.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。Journal of Finance,48(3),831-880。  new window
15.Oh, Won-Yong、Chang, Young Kyun、Jung, Rami(2018)。Experience-based human capital or fixed paradigm problem? CEO tenure, contextual influences, and corporate social (ir)responsibility。Journal of Business Research,90,325-333。  new window
16.林義棟、陳信助、莊貴枝(20200400)。私立高級中等學校形象管理指標建構。臺灣教育評論月刊,9(4),177-195。  延伸查詢new window
17.Badu, E. A.、Appiah, K. O.(2017)。The impact of corporate board size on firm performance: Evidence from Ghana and Nigeria。Research in Business and Management,4(2),1-12。  new window
18.Buchholtz, A. K.、Ribbens, B. A.、Houle, I. T.(2003)。The role of human capital in postacquisition CEO departure。The Academy of Management Journal,46(4),506-514。  new window
19.林有志、傅鍾仁、陳筱平(20111100)。成本僵固性之實證研究。當代會計,12(2),191-220。new window  延伸查詢new window
20.廖勻華、廖錦文、高昭煌(20130800)。高(中)職進修學校面對少子女化之學校經營困境及其因應策略研究。明新學報,39(2),73-88。new window  延伸查詢new window
21.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
22.Bushman, Robert M.、Indjejikian, Raffi J.(1993)。Accounting income, stock price, and managerial compensation。Journal of Accounting and Economics,16(1-3),3-23。  new window
23.Cooper, R.、Kaplan, R. S.(1998)。The promise and peril-of integrated cost systems。Harvard Business Review,76(4),109-119。  new window
24.Habib, A.、Costa, M.(2020)。Debt maturity structure and cost stickiness。Journal of Corporate Accounting & Finance,32(1),78-89。  new window
25.Ongsakul, V.、Treepongkaruna, S.、Jiraporn, P.、Uyar, A.(2021)。Do firms adjust corporate governance in response to economic policy uncertainty? Evidence from board size。Finance Research Letters,39。  new window
26.Pinnuck, M.、Lillis, A. M.(2007)。Profits versus losses: Does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees?。The Accounting Review,82(4),1031-1053。  new window
27.Hill, Charles W. L.、Phan, P.(1991)。CEO Tenure as a Determinant of CEO Pay。Academy of Management Journal,34(3),707-717。  new window
28.Hope, O.、Thomas, W. B.(2008)。Managerial empire building and firm disclosures。Journal of Accounting Research,46(3),591-626。  new window
29.Noreen, E.(1991)。Conditions under which activity-based cost systems provide relevant costs。Journal of management accounting research,3,159-168。  new window
30.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
31.Olson, D. E.(2000)。Agency theory in the not-for-profit sector: Its role at independent colleges。Nonprofit and Voluntary Sector Quarterly,29(2),280-296。  new window
32.Weiss, Dan(2010)。Cost Behavior and Analysts' Earnings Forecasts。The Accounting Review,85(4),1441-1471。  new window
33.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
會議論文
1.陳金貴(2002)。非營利組織社會企業化經營探討。社會企業化非營利組織發展之新趨向研討會。財團法人青年服務事業文教基金會。39-51。new window  延伸查詢new window
研究報告
1.陳麗珠(2013)。高雄市公私立高中職辦學成本差異分析。  延伸查詢new window
2.官有垣(1997)。臺灣地區非營利社會福利機構的董事會研究:董事會角色功能之實證分析。  延伸查詢new window
3.Banker, R. D.、Byzalov, D.、Plehn-Dujowich, J. M.(2011)。Sticky Cost Behavior: Theory and Evidence。Temple University。  new window
學位論文
1.曾綉雯(2001)。我國公立高級中等學校學生單位成本之研究(碩士論文)。國立中山大學。  延伸查詢new window
圖書
1.Becker, G. S.(1994)。Human Capital: A Theoretical and Empirical Analysis. with Special Reference to Education。University of Chicago Press。  new window
單篇論文
1.Banker, R. D.,Chen, J.,Park, H. U.(2014)。Cost behavior models analysts and investors use(2482723)。  new window
2.Kama, I.,Weiss, D.(2011)。Do managers' deliberate decision induce sticky costs?(1558953)。  new window
 
 
 
 
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