摘要
为了探究企业成本粘性的影响因素,文章选取了14家沪深股市中的电子商务企业作为研究样本,从企业层面找到6项可能影响企业成本粘性的影响因素,包括主营业务收入变动率、资本结构、资产收益率、企业规模、高管薪酬激励和股东集中度。利用模糊集定性比较分析(fsQCA)对6个影响因素进行研究,结果表明:这6个影响因素均无法单独构成影响成本粘性的必要条件与充分条件。文章识别出明显刺激企业成本粘性的有效路径有4条,导致非高成本粘性的路径有5条,影响机制之间具有明显的非对称性,为企业控制成本粘性产出机制提供相关指导和建议。
In order to explore the factors affecting enterprise cost stickiness,14 e-commerce enterprises in Shanghai and Shenzhen stock markets are selected as research samples,and six factors that may affect cost stickiness are found from the enterprise level,including the change rate of main business income,capital structure,return on assets,enterprise scale,executive compensation incentive and shareholder concentration.The results of fuzzy-set qualitative comparative analysis(fsQCA)show that none of the six factors can independently constitute the necessary and sufficient conditions affecting cost stickiness.Besides,four effective paths that significantly stimulate enterprise cost stickiness and five paths leading to non high cost stickiness are identified.There is obvious asymmetry between the influencing mechanisms,providing guidance and relevant suggestions for enterprises to enrich the output mechanism so as to control cost stickiness.
作者
刘善球
李玥
LIU Shanqiu;LI Yue(College of Economics and Trade,Hunan University of Technology,Zhuzhou 412007)
出处
《常州工学院学报》
2022年第5期71-79,共9页
Journal of Changzhou Institute of Technology
