Corporate Social Responsibility and Cost Stickiness - Evidence from Companies in Taiwan

• Main Authors: JIAN JING ZHANG, 簡境漲
• Other Authors: CHEN JIAN ZHONG
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/kv99ns

碩士 === 國立中央大學 === 會計研究所 === 104 === According to Anderson, Banker and Janakiraman (2003), stickness of costs revolutionized the concept of cost behavior, and stickeness of costs becomes the most popular research topic in recent years. The author find that very few studies have noted the relationship between stickiness of costs and corporate social responsibility (CSR); Therefore, this study is aimed to see if there’s a relationship of corporate social responsibility between stickiness of costs when CSR occur in Taiwanese company. The results show that CSR is significantly effective to rise the stickiness of costs. The results shows that CSR is part of adjustment costs of commitment of resources.