276 /302
顧客與供應商關係與成本結構
276
References
Ak, B. K., and Patatoukas, P. N. 2016. Customer base concentration and inventory
efficiencies: Evidence from the manufacturing sector.
Production and
Operations Management
, 25 (2): 258-272.
Anderson, M., Banker, R., Huang, R., and Janakiraman, S. 2007. Cost behavior and
fundamental analysis of SG&A costs.
Journal of Accounting, Auditing &
Finance
, 22 (1): 1-28.
Anderson, M. C., Banker, R. D., and Janakiraman, S. N. 2003. Are selling, general, and
administrative costs “sticky”?.
Journal of Accounting Research
, 41 (1): 47-63.
Balakrishnan, R., and Gruca, T. S. 2008. Cost stickiness and core competency: A note.
Contemporary Accounting Research
, 25 (4): 993-1006.
Balakrishnan, R., Labro, E., and Soderstrom, N. S. 2014. Cost structure and sticky costs.
Journal of Management Accounting Research
, 26 (2): 91-116.
Balakrishnan, R., Linsmeier, T. J., and Venkatachalam, M. 1996. Financial benefits from
JIT adoption: Effects of customer concentration and cost structure.
Accounting
Review
, 71 (2): 183-205.
Balakrishnan, R., Petersen, M. J., and Soderstrom, N. S. 2004. Does capacity utilization
affect the “stickiness” of cost?.
Journal of Accounting, Auditing & Finance
, 19
(3): 283-300.
Banker, R. D., and Byzalov, D. 2014. Asymmetric cost behavior.
Journal of Management
Accounting Research
, 26 (2): 43-79.
Banker, R. D., Byzalov, D., and 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.
Banker, R. D., Byzalov, D., Ciftci, M., and Mashruwala, R. 2014. The moderating effect
of prior sales changes on asymmetric cost behavior.
Journal of Management
Accounting Research
, 26 (2): 221-242.
Banker, R. D., and Chen, L. 2006. Predicting earnings using a model based on cost
variability and cost stickiness.
The Accounting Review
, 81 (2): 285-307.
Calleja, K., Steliaros, M., and Thomas, D. C. 2006. A note on cost stickiness: Some
international comparisons.
Management Accounting Research
, 17 (2): 127-140.