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50422020年，实体企业降成本仍将全面发力。在此背景下，文章以2013−2016年沪深A股上市公司为研究样本，探究了“互联网+”对企业成本粘性的影响及作用渠道。研究发现，总体来说，“互联网+”对企业成本粘性具有抑制效应。这种抑制效应在资产专用性较高、环境不确定程度较大和管理层自由裁量权较低的样本中比较显著。这表明，“互联网+”会通过降低企业调整成本和缓解管理层乐观预期这两条渠道来影响企业成本粘性。但文章并未发现通过抑制管理层机会主义来降低企业成本粘性的证据。进一步研究表明：“互联网+”对企业成本粘性的抑制效应具有一定的持续性；在区分不同成本要素后，“互联网+”对物资资源成本粘性的抑制效应更加显著。文章的研究为实施“互联网+”如何影响企业成本粘性提供了全新的认知，并有助于从“降成本”的角度为推进供给侧结构性改革提供政策建议。
“互联网+”有利于降低企业成本粘性吗？
摘要
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赵璨, 曹伟, 姚振晔, 等. “互联网+”有利于降低企业成本粘性吗？[J]. 财经研究, 2020, 46(4): 33-47.
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