监管变化对成本行为的影响

The Impact of Changes in Regulation on Cost Behavior

Contemporary Accounting Research · 2014
被引 8
人大 A-FT50ABS 4

中文导读

研究了固定价格监管对成本弹性和成本不对称性的影响,利用德国医院数据发现需区分成本弹性的上升和下降变化。

Abstract

The article discusses a study which examined the effect of fixed-price regulation on cost elasticity and cost asymmetry. The effect of ownership on firms' adjustments to cost elasticity and cost asymmetry in response to price regulation is explored. Aside from examining whether the change in regulation influences cost elasticity, analyses explored the effect of a change in regulation on the asymmetric behavior cost. The data used, provided by the German Federal Statistical Office, consist of a random sample of 70 percent of the entire population of German hospitals for the years 1993-2008. Results emphasizes the necessity to distinguish between upward and downward changes in cost elasticity when examining cost behavior..

固定价格管制成本弹性成本不对称医院成本