Starting from the goal of broadening the application scope of management accounting tools,based on the two viewpoints of strategic cost view and opportunism view,this paper empirically tests the impact of cost stickiness on the performance of manufacturing enterprises.The research shows that cost stickiness is significantly negatively correlated with corporate performance,which confirms the cost stickiness hypothesis of opportunism.Further grouping tests based on the difference in the nature of property rights found that the negative impact of cost stickiness on corporate performance is more significant in non-state-owned samples.
cost stickinessmanufacturing enterpriseenterprise performancenature of property rights
NETL
NSTL
万方数据
