The enforcement of the Minimum Wage Policy in China and firm cost stickiness

【作者】Wei Jiang，Wentao Yao，Yuming Hu
【作者单位】Accounting Department, Management School, Jinan University, Guangzhou, China; Center for Management Accounting Research, Jinan University, Guangzhou, ChinaCorrespondencetweijiang@jnu.edu.cn Accounting Department, Management School, Jinan University, Guangzhou, China Accounting Department, Management School, Jinan University, Guangzhou, China; Center for Management Accounting Research, Jinan University, Guangzhou, China
【年份】2016
【卷号】Vol.4No.3
【页码】339-355
【ISSN】2169-7221
【关键词】adjustment costs cost management cost stickiness minimum wage
【摘要】 In the light of drawbacks in prior studies exploring the adjustment costs driver of cost stickiness, this paper dynamically examines how the 2004 Minimum Wage Policy (MWP) affects cost stickiness in Chinese firms through its immediate effect on incre...
【文献类型】期刊