:::

詳目顯示

回上一頁
題名:Climate Change Risk, Environmental Management, and Cost Stickiness
書刊名:中華會計學刊
作者:劉乃熒 引用關係朱炫璉 引用關係
作者(外文):Liu, Nai-yngChu, Hsuan-lien
出版日期:2022
卷期:18:2
頁次:頁293-330
主題關鍵詞:氣候變遷風險環境管理成本僵固性Climate change riskEnvironmental managementCost stickiness
原始連結:連回原系統網址new window
相關次數:
  • 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:0
  • 點閱點閱:9
期刊論文
1.Dell, Melissa、Jones, Benjamin F.、Olken, Benjamin A.(2009)。Temperature and Income: Reconciling New Cross-Sectional and Panel Estimates。American Economic Review,99(2),198-204。  new window
2.Etzion, Dror(2007)。Research on organizations and the natural environment, 1992-present: A review。Journal of Management,33(4),637-664。  new window
3.Barth, Mary E.、Beaver, William H.、Hand, John R. M.、Landsman, Wayne R.(2005)。Accruals, accounting-based valuation models, and the prediction of equity values。Journal of Accounting, Auditing & Finance,20(4),311-345。  new window
4.Gupta, Mahesh C.(1995)。Environmental management and its impact on the operations function。International Journal of Operations & Production Management,15(8),34-51。  new window
5.Al-Tuwaijri, S. A.、Christensen, T. E.、Hughes, K. E. II(2004)。The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach。Accounting, Organizations and Society,29(5/6),447-471。  new window
6.Klassen, R. D.、Whybark, D. C.(1999)。The impact of environmental technologies on manufacturing performance。Academy of Management Journal,42(6),599-615。  new window
7.Karl, T. R.、Knight, R. W.、Easterling, D. R.、Quayle, R. G.(1996)。Indices of climate change for the United States。Bulletin of American Meteorological Society,77(2),279-292。  new window
8.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
9.Kama, I.、Weiss, D.(2013)。Do Earnings Targets and Managerial Incentives Affect Sticky Costs?。Journal of Accounting Research,51(1),201-224。  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.Wittneben, B. F.、Kiyar, D.(2009)。Climate change basics for managers。Management Decision,47(7),1122-1132。  new window
13.Easterling, David R.、Meehl, Gerald A.、Parmesan, Camille、Changnon, Stanley A.、Karl, Thomas R.、Mearns, Linda O.(2000)。Climate extremes: observations, modeling, and impacts。Science,289(5487),2068-2074。  new window
14.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
15.Walls, Judith L.、Berrone, Pascual、Phan, Phillip H.(2012)。Corporate Governance and Environmental Performance: Is there Really a Link?。Strategic Management Journal,33(8),885-913。  new window
16.Chatterji, A. K.、Levine, D. I.、Toffel, M. W.(2009)。How well do social ratings actually measure corporate social responsibility?。Journal of Economics and Management Strategy,18(1),125-169。  new window
17.Simerly, R. L.(2003)。An empirical examination of the relationship between management and corporate social performance。International Journal of Management,20(3),353-359。  new window
18.Hunt, C. B.、Auster, E. R.(1990)。Proactive environmental management: Avoiding the toxic trap。MIT Sloan Management Review,31(2),7-18。  new window
19.Klassen, Robert D.、McLaughlin, Curtis P.(1996)。The Impact of Environmental Management on Firm Performance。Management Science,42(8),1199-1214。  new window
20.Banker, R. D.、Byzalov, D.、Plehn-Dujowich, J. M.(2014)。Demand uncertainty and cost behavior。The Accounting Review,89(3),839-865。  new window
21.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
22.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review,87(3),761-796。  new window
23.Brulle, R. J.、Carmichael, J.、Jenkins, J. C.(2012)。Shifting public opinion on climate change: an empirical assessment of factors influencing concern over climate change in the U.S., 2002-2010。Climate Change,114(2),169-188。  new window
24.Adger, W. N.、Arnell, N. W.、Tompkins, E. L.(2005)。Successful adaptation to climate change across scales。Global Environmental Change,15(2),77-86。  new window
25.Russo, Michael V.、Fouts, Paul A.(1997)。A resource-based perspective on corporate environmental performance and profitability。Academy of Management Journal,40(3),534-559。  new window
26.Simnett, R.、Vanstraelen, A.、Chua, W. F.(2009)。Assurance on sustainability reports: An international comparison。The Accounting Review,84(3),937-967。  new window
27.Weiss, Dan(2010)。Cost Behavior and Analysts' Earnings Forecasts。The Accounting Review,85(4),1441-1471。  new window
28.Hillman, Amy J.、Keim, Gerald D.(2001)。Shareholder Value, Stakeholder Management, and Social Issues: What's the Bottom Line?。Strategic Management Journal,22(2),125-139。  new window
29.Berg, Florian、Kölbel, Julian F.、Rigobon, Roberto(2022)。Aggregate confusion: The divergence of ESG ratings。Review of Finance,26(6),1315-1344。  new window
30.Cohen, Boyd、Winn, Monika I.(2007)。Market imperfections, opportunity and sustainable entrepreneurship。Journal of Business Venturing,22(1),29-49。  new window
31.Dell, Melissa、Jones, Benjamin F.、Olken, Benjamin A.(2014)。What do we learn from the weather? The new climate-economy literature。Journal of Economic Literature,52(3),740-798。  new window
32.Cheng, Shijun、Jiang, Wei、Zeng, Yeqin(2018)。Does access to capital affect cost stickiness? Evidence from China。Asia-Pacific Journal of Accounting & Economics,25(1/2),177-198。  new window
33.Abdisa, Lamessa T.(2018)。Power outages, economic cost, and firm performance: Evidence from Ethiopia。Utilities Policy,53,111-120。  new window
34.Aguilera, R.、Aragón-Correa, J. A.、Marano, V.(2021)。The corporate governance of environmental sustainability: A review and proposal for more integrated research。Journal of Management,47(6),1468-1497。  new window
35.Balasubramanian, S.、Shukla, V.、Mangla, S.、Chanchaichujit, J.(2020)。Do firm characteristics affect environmental sustainability? A literature review-based assessment。Business Strategy and the Environment,30(2),1389-1416。  new window
36.Bananuka, J.、Bakalikwira, L.、Nuwagaba, P.、Tumwebaze, Z.(2021)。Institutional pressures, environmental management practices, firm characteristics and environmental performance。Accounting Research Journal,34(6),637-665。  new window
37.Banker, Rajiv D.、Byzalov, Dmitri、Chen, Lei Tony(2013)。Employment protection legislation, adjustment costs and cross-country differences in cost behavior。Journal of Accounting and Economics,55(1),111-127。  new window
38.Boiral, Olivier(2006)。Global warming: Should companies adopt a proactive strategy?。Long Range Planning,39(3),315-330。  new window
39.Botzen, W. J. W.、Deschenes, O.、Sanders, M.(2019)。The economic impacts of natural disasters: A review of models and empirical studies。Review of Environmental Economics and Policy,13(2),167-188。  new window
40.Burke, Qing L.、Chen, Po-Chang、Lobo, Gerald J.(2020)。Is corporate social responsibility performance related to conditional accounting conservatism?。Accounting Horizons,34(2),19-40。  new window
41.Cavallo, E.、Galiani, S.、Noy, I.、Pantano, J.(2013)。Catastrophic natural disasters and economic growth。The Review of Economics and Statistics,95(5),1549-1561。  new window
42.Cavlak, H.、Cebeci, Y.、Günes, N.、Tan, Ö. F.(2021)。Global climate risk index and firm performance: Evidence from Turkish firms。Ethics and Sustainability in Accounting and Finance,3,245-279。  new window
43.Gleason, K. L.、Lawrimore, J. H.、Levison, D. H.、Karl, T. R.(2008)。A Revised U.S. Climate Extremes Index。Journal of Climate,21(10),2124-2137。  new window
44.Fisher, A. C.、Rubio, S. J.(1997)。Adjusting to climate change: Implications of increased variability and asymmetric adjustment costs for investment in water reserves。Journal of Environmental Economics and Management,34(3),207-227。  new window
45.Ding, Rong、Liu, Mingzhi、Wang, Tingting、Wu, Zhenyu(2021)。The impact of climate risk on earnings management: International evidence。Journal of Accounting and Public Policy,40(2),(106818)1-(106818)17。  new window
46.Grübler, A.、Nakićenović, N.、Victor, D. G.(1999)。Dynamics of energy technologies and global change。Energy Policy,27(5),247-280。  new window
47.Habib, A.、Hasan, M. N.(2019)。Corporate social responsibility and cost stickiness。Business & Society,58(3),453-492。  new window
48.Huang, Henry He、Kerstein, Joseph、Wang, Chong(2018)。The impact of climate risk on firm performance and financing choices: An international comparison。Journal of International Business Studies,49,633-656。  new window
49.Jin, Xiaolin、Wu, Hai(2021)。Economic policy uncertainty and cost stickiness。Management Accounting Research,52,(100750)1-(100750)11。  new window
50.Kelly, D. L.、Kolstad, C. D.、Mitchell, G. T.(2005)。Adjustment costs from environmental change。Journal of Environmental Economics and Management,50(3),468-495。  new window
51.Khan, Mozaffar(2019)。Corporate Governance, ESG, and Stock Returns around the World。Financial Analysts Journal,75(4),103-123。  new window
52.Kim, Kyungho(2018)。Proactive versus reactive corporate environmental practices and environmental performance。Sustainability,10(1),(97)1-(97)19。  new window
53.Kling, G.、Volz, U.、Murinde, V.、Ayas, S.(2021)。The impact of climate vulnerability on firms' cost of capital and access to finance。World Development,137,(105131)1-(105131)35。  new window
54.Kitching, K.、Mashruwala, R.、Pevzner, M.(2016)。Culture and cost stickiness: A cross country study。The International Journal of Accounting,51(3),402-417。  new window
55.Kovach, J. J.、Hora, M.、Manikas, A.、Patel, P. C.(2015)。Firm performance in dynamic environments: The role of operational slack and operational scope。Journal of Operations Management,37(1),1-12。  new window
56.Linnenluecke, M. K.、Griffiths, A.、Winn, M. I.(2013)。Firm and industry adaptation to climate change: A review of climate adaptation studies in the business and management field。Wiley Interdisciplinary Reviews: Climate Change,4(5),397-416。  new window
57.Lee, Jaehoon、Little, Todd D.(2017)。A practical guide to propensity score analysis for applied clinical research。Behaviour Research and Therapy,98,76-90。  new window
58.Lee, W.-J.、Pittman, J.、Saffar, W.(2020)。Political uncertainty and cost stickiness: Evidence from national elections around the world。Contemporary Accounting Research,37(2),1107-1139。  new window
59.Linnenluecke, M. K.、Griffiths, A.(2010)。Beyond adaptation: resilience for business in light of climate change and weather extremes。Business & Society,49(3),477-511。  new window
60.Porter, M. E.、van der Linde, C.(1995)。Toward a new conception of the environment-competitive relationship。Journal of Economic Perspectives,9(4),97-118。  new window
61.Perrault, E.、Quinn, M. A.(2016)。What Have Firms Been Doing? Exploring What KLD Data Report About Firm's Corporate Social Performance in the Period 2000-2010。Business & Society,57(5),890-928。  new window
62.Pauline, E. L.、Knox, J. A.、Seymour, L.、Grundstein, A. J.(2020)。Revising NCEI's climate extremes index and CDC's social vulnerability index to analyze climate extremes vulnerability across the United States。Bulletin of the American Meteorological Society,102(1),E84-E98。  new window
63.Myers, B. L.、Melcher, A. J.(1969)。On the choice of risk levels in managerial decision-making。Management Science,16(2),31-39。  new window
64.Nikolaou, I.、Evangelinos, K.、Leal Filho, W.(2015)。A system dynamic approach for exploring the effects of climate change risks on firms' economic performance。Journal of Cleaner Production,103,499-506。  new window
65.Semenova, N.、Hassel, L. G.(2015)。On the validity of environmental performance metrics。Journal of Business Ethics,132,349-258。  new window
66.Prabowo, Ronny、Hooghiemstra, Reggy、van Veen-Dirks, Paula(2018)。State Ownership, Socio-political Factors, and Labor Cost Stickiness。European Accounting Review,27(4),771-796。  new window
67.Rubin, E. S.、Taylor, M. R.、Yeh, S.、Hounshell, D. A.(2004)。Learning curves for environmental technology and their importance for climate policy analysis。Energy,29(9/10),1551-1559。  new window
68.Strike, Vanessa M.、Gao, Jijun、Bansal, Pratima(2006)。Being good while being bad: Social responsibility and the international diversification of U.S. firms。Journal of International Business Studies,37(6),850-862。  new window
69.Starik, Mark、Rands, Gordon P.(1995)。Weaving an Integrated Web: Multilevel and Multisystem Perspectives of Ecologically Sustainable Organizations。Academy of Management Review,20(4),908-935。  new window
研究報告
1.Banker, R. D.、Byzalov, D.、Threinen, L.(2013)。Determinants of international differences in asymmetric cost behavior。Temple University。  new window
2.Yasukata, Kenji(2011)。Are 'Sticky Costs' the Result of Deliberate Decision of Managers?。  new window
3.Zhao, Binghao Jimmy(2021)。Supply Chain Bargaining Power and Cost Stickiness。  new window
4.Carter, T. R.、Parry, M. L.、Harasawa, H.、Nishioka, S.(1994)。IPCC Technical Guidelines for Assessing Climate Change Impacts and Adaptations。Working Group II of the Intergovernmental Panel on Climate Change:University College London:Center for Global Environmental Research。  new window
5.Hugon, Artur、Law, Kelvin(2018)。Impact of climate change on firm earnings: Evidence from temperature anomalies。  new window
6.Kama, Itay、Weiss, Dan(2010)。Do Managers' Deliberate Decisions Induce Sticky Costs?。  new window
圖書
1.Datar, Srikant M.、Rajan, Madhav V.(2017)。Horngren's Cost Accounting: A Managerial Emphasis。Pearson Prentice Hall。  new window
2.Bejinariu, Ruxandra Maria(2020)。Sustainable Business Performance and Risk Management。Springer Gabler。  new window
3.Larcker, D. F.、Tayan, B.、Watts, E. M.(2021)。Seven Myths of ESG。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
QR Code
QRCODE