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An Empirical Study of Cost Stickiness and Enterprise Value of Listed Manufacturing Companies

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DOI: 10.23977/ICEMBE2023.041


Siwen Chen

Corresponding Author

Siwen Chen


The sample of this study is the A-share manufacturing class of all public corporations in China, and the main Study time period is from 2014 to 2021. It Probes into the relevance between cost stickiness and firm value, and analyzes the moderating role of manager compensation incentive between them. The next results are got: cost stickiness may restrain the improvement of enterprise value; At the same time, compensation incentives for managers will cripple the inhibiting effect of cost stickiness on corporate value.


Cost stickiness, Enterprise value, Executive compensation incentive, Manufacturing enterprise

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