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277

臺大管理論叢

28

卷第

2

Chang, H. L. 2010. Investigating the relationship between inter-organizational systems

investments and corporate competitive advantages: The role of supply chain

dynamic capability.

NTU Management Review

, 20 (S1): 179-212.

Chang, H., Hall, C., and Paz, M. T. 2017.

Customer concentration and cost structure

.

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2482777.

Accessed April.

12, 2017.

Chen, C. X., Gores, T., and Nasev, J. 2013.

Managerial overconfidence and cost

stickiness

.

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2208622.

Accessed June. 18, 2017.

Chen, C. X., Lu, H., and Sougiannis, T. 2012. The agency problem, corporate governance,

and the asymmetrical behavior of selling, general, and administrative costs.

Contemporary Accounting Research

, 29 (1): 252-282.

Chen, J., Chang, H., Chen, H. C., and Kim, S. 2014. The effect of supply chain knowledge

spillovers on audit pricing.

Journal of Management Accounting Research

, 26

(1): 83-100.

Cohen, L., and Frazzini, A. 2008. Economic links and predictable returns.

The Journal of

Finance

, 63 (4): 1977-2011.

Cool, K., and Henderson, J. 1998. Power and firm profitability in supply chains: French

manufacturing industry in 1993.

Strategic Management Journal

, 19 (10): 909-

926.

Cooper, R., and Kaplan, R. 1998.

The Degree of Cost Management SystemL Text, Cases,

and Readigs

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Cowley, P. 1988. Market structure and business performance: An evaluation of buyer/

seller power in the PIMS database.

Strategic Management Journal

, 9 (3): 271-

278.

Dierynck, B., Landsman, W. R., and 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.

Galbraith, J. K. 1952.

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Gosman, M. L., and Kohlbeck, M. J. 2009. Effects of the existence and identity of major

customers on supplier profitability: Is Wal-Mart different?.

Journal of

Management Accounting Research

, 21 (1): 179-201.