| Issue |
E3S Web Conf.
Volume 561, 2024
The 8th International Conference on Energy, Environment and Materials Science (EEMS 2024)
|
|
|---|---|---|
| Article Number | 02019 | |
| Number of page(s) | 5 | |
| Section | Intelligent Environment Planning and Green Development | |
| DOI | https://doi.org/10.1051/e3sconf/202456102019 | |
| Published online | 09 August 2024 | |
Top Management Team Environmental Attention and Corporate Cost Stickiness: Evidence from China
Business School, Sichuan University, Chengdu 610065, China
* Corresponding author: maxinyu0404@163.com
Based on the attention-based view and the upper echelon theory, top management teams’ attention allocation plays a critical role in strategic decision-making and operational outcomes. We investigate whether a firm’s cost behaviour is influenced by the top management team environmental attention. The empirical results show that cost stickiness is common among listed firms in China. And the top management team’s environmental attention can significantly exacerbates cost stickiness. Furthermore, the positive relationship between top management team environment attention and cost stickiness is more pronounced in mature-stage firms. These results enriches the determinants of cost stickiness by providing evidence from the perspective of managers’ attention.
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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