【摘要】 在充分梳理国内外有关成本费用粘性研究文献的基础上,建立了一个基于信息的研究框架,发现成本费用粘性来源于企业内外部信息的不对称和不完备,并由此说明内部控制能够抑制成本费用粘性。在此基础上建立计量模型,利用2007-2011年我国A股上市公司的财务数据和厦门大学研制的内部控制指数,实证检验了内部控制质量对成本费用粘性的影响。实证研究发现,内部控制质量越好的公司,成本费用粘性越低;在控制收入变动幅度或区别成本费用变动方向后,上述结果仍然稳健。进一步通过对内部控制五要素分项指数的检验,发现除风险评估指标外,其他高质量的分项指标对成本费用粘性都有显著抑制作用。更多还原

【Abstract】 On the basis of the fully combed domestic and overseas research literatures related to cost stickiness, this paper sets up a research framework based on information to conduct the study.The results show that cost stickiness is derived from dissymmetry and deficiency of corporate internal and external information, and thus it shows that internal control can inhibit cost stickiness. Then it sets up an econometric model based on this and makes use of the financial data of China’s A-share listed companies during 2007-2011 and the internal control index developed by Xiamen University to empirically test the influence of internal control on cost stickiness. The results reveal that the better the quality of internal control of one company, the lower the cost stickiness will be. After controlling the range of income changes or distinguishing the direction of cost changes, the above-mentioned result is still solid. Through further test of each index of the five elements?of?internal control?respectively, it is found that except the risk assessment index, the other high quality elements of internal control all have a significant?inhibitory effect on?cost stickiness.更多还原