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企业的成本粘性被高估了吗?基于中国上市公司的实证研究[J]. 陈磊,宋乐,施丹.中国会计评论. 2012(01)
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地区要素市场发育、国有控股与成本和费用粘性[J]. 龚启辉,刘慧龙,申慧慧.中国会计评论. 2010(04)
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The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*[J] . CLARA XIAOLING CHEN,HAI LU,THEODORE SOUGIANNIS.Contemporary Accounting Research . 2012 (1)