差異化策略對成本不對稱性之影響

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题名:	差異化策略對成本不對稱性之影響
作者:	張容榕;Chang,Jung-jung
贡献者:	會計研究所
关键词:	差異化策略;成本不對稱性;成本僵固性;成本反僵固性;differentiation strategy;cost asymmetry;cost stickiness;cost anti-stickiness
日期:	2015-07-08
上传时间:	2015-09-23 13:56:58 (UTC+8)
出版者:	國立中央大學
摘要:	本研究探討公司差異化策略及其成本不對稱性兩者之間的關聯性。策略的選擇與公司營運密切相關，本研究之假說為公司採行差異化策略時，會影響管理者進行資源調整的決策，即公司的差異化策略會影響成本不對稱性。本研究以1987年至2013年間台灣上市、上櫃及興櫃公司作為研究對象，策略選擇係以差異化策略進行研究，觀察差異化策略與成本不對稱性之間的關聯性。實證結果發現，當公司採行差異化策略程度越高時，會有較大的營業成本僵固性；此外，公司的差異化策略與成本不對稱性兩者之間的關聯，會因管理者對於未來是樂觀或悲觀的預期而有所不同，實證結果發現，在樂觀情形下，當公司採行差異化策略程度越高時，會有較大的營業成本僵固性。相反地，在悲觀情形下，當公司差異化策略程度越高時，會有較小的營業成本反僵固性。 ;In this study, we examined the relationship between the differentiation strategy and cost asymmetry. The choice of strategy is closely related to firm’s operating. In this study, we assumed that the differentiation strategy will affect the manager’s decisions on resource adjustment cost. That means the differentiation strategy firm choose will affect the cost asymmetry. Using listed on TSE, OTC, and Emerging-Market companies in Taiwan from 1987 to 2013 as the research sample, we use differentiation strategy as our main strategy choice. The empirical results show that when firms have higher degree of differentiation strategy, they will exhibit greater cost stickiness. Furthermore, the relationship between the differentiation strategy and cost asymmetry also are moderated by the optimistic or pessimistic expectation of managers for future. The empirical result shows that under an optimistic scenario, firms with higher degree of differentiation strategy will exhibit greater cost stickiness. Conversely, under the pessimistic scenario, firms with higher degree of differentiation strategy will exhibit smaller cost anti-stickiness.
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