The role of public-private partnerships in selling, general, and administrative cost stickiness

References

• Anderson, M. C., Banker, R. D., & Janakiraman, S. N. (2003). Are selling, general, and administrative costs “sticky”? Journal of Accounting Research, 41(1), 47–22. https://doi.org/10.1111/1475-679X.00095
   Web of Science ®Google Scholar
• Banker, R., Huang, R., Natarajan, R., & Natarajan, R. (2011). Equity incentives and long-term value created by SG&A expenditure”, Contemporary Accounting Research. Emergency Medicine Journal: EMJ, 28(9), 794–830. https://doi.org/10.1136/emj.2010.101683
   PubMedGoogle Scholar
• BRI Data. (2021). Annual report of China’s PPP market in 2020 from www.bridata.com, Accessed April 6, 2021.
   Google Scholar
• Cachon, G., Randall, T., & Schmidt, G. (2007). Search of the bullwhip effect. Manufacturing & Service Operations Management, 9(4), 457–479. https://doi.org/10.1287/msom.1060.0149
   Web of Science ®Google Scholar
• Cheng, Z., Ke, Y., Lin, J., Yang, Z., & Cai, J. (2016). Spatio-temporal dynamics of public private partnership projects in China. International Journal of Project Management, 34(7), 1242–1251. https://doi.org/10.1016/j.ijproman.2016.05.006
   Web of Science ®Google Scholar
• Chen, C., Hai, L., & Sougiannis, T. (2012). The agency problem, corporate governance, and the asymmetric behavior of selling, general, and administrative costs. comtempory accounting research, 29, 252–282. https://doi.org/10.1111/j.1911-3846.2011.01094.x
   Google Scholar
• Chu, Y. C. (2022). Research on Risk Cooperative Governance of PPP Projects Based on Trust. Price theory and pratice, 3, 186–190.
   Google Scholar
• Greco, L. (2015). Imperfect bundling in public-private partnerships. Journal of Public Economic Theory, 17(1), 136–146. https://doi.org/10.1111/jpet.12122
   Web of Science ®Google Scholar
• Hart, O. (2003). Incomplete contracts and public ownership: Remarks, and an application to public-private partnerships. The Economic Journal, 113(486), 69–76. https://doi.org/10.1111/1468-0297.00119
   Web of Science ®Google Scholar
• Koh, T. Y., & Rowlinson, S. (2012). Relational approach in managing construction project safety: A social capital perspective. Accident Analysis and Prevention, 48, 134–144. https://doi.org/10.1016/j.aap.2011.03.020
   PubMed Web of Science ®Google Scholar
• Liu, X. T., Liu, X. X., & Reid, C. D. (2019). Stakeholder orientations and cost management. Contemporary Accounting Research, 36(1), 486–512. https://doi.org/10.1111/1911-3846.12389
   Web of Science ®Google Scholar
• Shan, J., Yang, Z., Yang, Z., & Zhang, J. (2014). An empirical study of the bullwhip effect in China. Production and Operations Management, 23(4), 537–551. https://doi.org/10.1111/poms.12034
   Web of Science ®Google Scholar
• Shen, L., Lee, R. K. H., & Zhang, Z. (1996). Application of BOT system for infrastructure projects in China. Journal of Construction Engineering and Management, 122(4), 319–323. https://doi.org/10.1061/(ASCE)0733-9364(1996)122:4(319)
   Web of Science ®Google Scholar
• Wan, Z., Chen, J., & Craig, B. (2015). Lessons learned from Huizhou, China’s unsuccessful waste-to-energy incinerator project: Assessment and policy recommendations. Utilities Policy, 33, 63–68. https://doi.org/10.1016/j.jup.2015.01.002
   Web of Science ®Google Scholar
• Wan, Y. K. P., Li, X., Lau, V. M. C., & Dioko, L. D. (2022). Destination governance in times of crisis and the role of public-private partnerships in tourism recovery from COVID-19: The case of Macao. Journal of Hospitality and Tourism Management, 51, 218–228. https://doi.org/10.1016/j.jhtm.2022.03.012
   Web of Science ®Google Scholar
• Wei, J., Yuming, H., & Zhe, L. (2015). Does accrual-based earnings management affect firm cost stickiness?Nankai Business Review, 2, 83–92.
   Google Scholar
• Xiaoli, N., & Min, Z. (2018). Do government subsidies reinforce the cost stickiness of strategic emerging industries? Journal of Finance and Economics (China), 8, 114–127. https://doi.org/10.16538/j.cnki.jfe.2018.08.009
   Google Scholar
• Zaghloul, R., & Hartman, F. (2003). Construction contracts: The cost of mistrust. International Journal of Project Management, 21(6), 419–424. https://doi.org/10.1016/S0263-7863(02)00082-0
   Google Scholar
• Zhang, S., Gao, Y., Feng, Z., & Sun, W. (2015). PPP application in infrastructure development in China: Institutional analysis and implications. International Journal of Project Management, 33(3), 497–509. https://doi.org/10.1016/j.ijproman.2014.06.006
   Web of Science ®Google Scholar
• Zhang, Z., & Jia, M. (2012). A experimental study on allocation of control rights in PPPs. Journak of Systems and Management, 21, 166–179.
   Google Scholar
• Zhao, Z. Y., Zuo, J., & Zillante, G. (2013). Factors influencing the success of BOT power plant projects in China: A review. Renewable and Sustainable Energy Reviews, 22, 446–453. https://doi.org/10.1016/j.rser.2013.02.025
   Web of Science ®Google Scholar