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系統識別號 U0026-1002202019414700
論文名稱(中文) 天氣對成本僵固性的影響
論文名稱(英文) Does Weather Affect Cost Stickiness?
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 108
學期 1
出版年 109
研究生(中文) 蘇群雅
研究生(英文) Chun-Ya Su
學號 R87071362
學位類別 碩士
語文別 中文
論文頁數 27頁
口試委員 指導教授-周庭楷
口試委員-黃華瑋
口試委員-梁少懷
中文關鍵字 天氣  成本僵固性 
英文關鍵字 Weather  Cost stickiness 
學科別分類
中文摘要 本研究基於心理學文獻,陽光照射量與管理者情緒正相關,探討天氣對成本僵固性的影響,依據美國上市公司總部所在的城市天氣狀況作為管理者情緒的代理變數,實證發現天氣與成本僵固性顯著正相關。當公司銷貨收入下降,好天氣驅動的正面情緒影響管理者做決策時較樂觀,認為銷貨收入的下降只是暫時的,傾向做出減緩或不調減資源的決策,使公司的成本僵固性增加,而受壞天氣驅動負面情緒的管理者則反之,受負面情緒影響的管理者較悲觀,認為銷貨收入的下降非暫時性的,傾向做出向下調整資源的決策,使成本僵固性降低。
英文摘要 This study examines the effect of weather on cost stickiness during 1988-2018, based on the psychological literature about the amount of sunshine exposure is positively related to the mood of managers. The weather conditions in the cities where US listed company headquarters are located are used as proxy variables for manager’s mood. Empirical evidence found that sunshine exposure and cost stickiness is significantly positively correlated.
論文目次 第一章 緒論 1
第二章 文獻回顧與假說建立 5
第一節 天氣文獻 5
第二節 成本僵固性文獻 8
第三節 假說建立 11
第三章 研究設計 13
第一節 天氣變數與資料來源 13
第二節 研究方法 14
第三節 樣本篩選 16
第四章 實證結果 17
第一節 敘述性統計及相關係數表 17
第二節 迴歸結果 20
第五章 結論與建議 23
參考文獻 24
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