本研究探討管理者對於資源調整的動機。我們著眼於管理者有達成盈餘目標的誘因時對其資源調整決策的影響，並比較合併報表與母公司單獨報表的異同。 研究發現:不論是合併報表或母公司單獨報表，在銷貨上升且管理者有達成盈餘目標的誘因時，管理者會抑制新資源的投入；在銷貨下降且管理者有達成盈餘目標的誘因時，管理者會傾向於裁撤閒置資源。而這種決策會降低成本僵固的程度。結果顯示，當我們要了解一家公司的成本結構時，必須注意到管理者決策的動機，特別是管理者資源調整的誘因。 ;This paper focus on management’s intention about resource adjustments and how management’s intentions to achieve earning goals influence their resource adjustments behavior. Furthermore, we compare the difference between the consolidated financial statements and the separate financial statements. We find that, whether the consolidated financial statements or the separate financial statements, while management have intentions to achieve earning goals, they curb the increase of new resources for sales rises and reduce the idle resources for sales decreases. In consequence, these decisions decrease the extent of cost asymmetry. The results illustrate that in order to realize the firms’ cost structures should pay attention to the management’s intention, especially their resource adjustment behavior.
