本研究主要探討美國州法院採用不可避免揭露理論（The Inevitable Disclosure Doctrine）是否會降低公司成本僵固性。研究樣本以1977年至2018年公司總部設立於美國50個州內之公司為主，並參考Anderson et al. (2003)建立成本僵固性模型，研究結果發現：在州法院採用不可避免揭露理論後，銷售與管理費用之成本僵固性有顯著下降的情況。額外測試亦發現採用不可避免揭露理論使成本僵固性下降的情況，在CEO任期較短的公司中更為顯著，此外，本研究將銷售與管理費用改以銷貨成本與營業成本測試，兩者之成本僵固性也有下降的情況，表示採用不可避免揭露理論後，因為經理人的移動力受限制，所以在收入下降時期，為避免利潤數字受到負面衝擊，會做相對應之資源調整，使成本僵固性得以舒緩。

This study examines the effect of the staggered adoption of the Inevitable Disclosure Doctrine (IDD) by U.S. state courts on cost stickiness. This paper uses the IDD as an exogenous shock which restricts managers’ mobility of switching jobs. The results show that the degree of selling, general, and administrative (SG&A) cost stickiness significantly decreases after adoption of the IDD. Similarly, the stickiness of cost of goods sold (COGS) and of operating cost (OC) also decrease after the IDD adoption. We further find that the IDD effect is stronger for firms managed by junior CEOs. These results provide new evidence on the economic consequence of the IDD.

王偉霖(2015)，論我國引進營業秘密法不可避免揭露理論（Inevitable Disclosure Theory）之可行性與適用限制，萬國法律，第203期，頁20-43。
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