기업의 사회적 책임활동이 원가행태에 미치는 영향

Many studies have been performed the asymmetric cost behavior is related to management’s private interest for the purpose of maximizing its own utility. If the Corporate Social Responsibility will affect manager’s earnings management, cost stickness is related to the asymmetric cost behavior. The purpose of this empirical study is to investigate whether the Corporate Social Responsibility can affect the degree of cost stickness. For this analysis, KEJI index is used as the measure of Corporate Social Responsibility, and also cost is used as the selling expense, administrative expense, and accrual cost. The sample of 981 firm－years was selected from KEJI for the period 2003－2009. The results of this empirical study are summarized as follows； First, firm group with higher performance of Corporate Social Responsibility activities are related to the cost stickness. Second, firms group with continuous performance of Corporate Social Responsibility activities are not associated with cost behavior. This study that on the topic of Corporate Social Responsibility of the scope of cost behavior to expand meaning have a significance.