The influence of corporate financialization on asymmetric cost behavior: weakening or worsening [PDF]
Journal of Business Economics and Management, 2021 This paper investigates the relationship between corporate financialization and asymmetric cost behavior using the Chinese listed companies over the period of 2009–2017.
Guanping Zhu +3 more
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State Ownership and Asymmetric Cost Behavior [PDF]
فصلنامه بورس اوراق بهادار, 2022 Objective: In this study, the role of state ownership in comparison to private ownership on the asymmetric behavior of costs has been investigated.Method: In order to conduct this research, sample of 325 companies listed in the Tehran Stock Exchange and ...
saeid ebrahimi +4 more
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Effect of Prior Sales Changes on Asymmetric Cost Behavior [PDF]
پژوهش‌های تجربی حسابداری, 2015 Recent experimental researches conducted on cost behavior have shown that costs are increased following increase in sales but they are not decreased similarly when sales is reduced. This Asymmetric Cost Behavior is called cost stickiness. One of the most
Naser Izadinia +2 more
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The Impact of Community Social Capital on Asymmetric Behavior of Cost [PDF]
مجله دانش حسابداری, 2021 Objective: The purpose of this research is investigating the effect of community social capital on asymmetric behavior of cost. Social capital refers to features of social organization such as norms and networks that simplify cooperation and harmony for ...
Amirhossein Rastegari +2 more
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Asymmetric Cost Behavior and Its Impact on Improving Earnings Prediction Models [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2020 The purpose of the study is to exhibit the terms, characteristics, and drivers of asymmetric cost behavior and to highlight the main factors that cause error in analysts' earnings forecasts.
رنيم حجازي
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العلاقة بين دوافع إدارة الدخل والسلوک غير المتماثل للتکلفة (دراسة مقارنة بين شرکات القطاع العام والخاص) [PDF]
المجلة العربية للإدارة, 2023 يهدف هذا البحث إلي دراسة العلاقة بين دوافع الإدارة اتجاه إدارة الدخل والسلوک غير المتماثل للتکلفة، من خلال التطرق إلي تأثير الملکية الحکومية علي طبيعة هذه العلاقة.
محمد محمود سليمان محمد +1 more
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Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [PDF]
پژوهش‌های تجربی حسابداری, 2022 Understanding cost behavior in the case of sale changes and examining the factors effective on asymmetric cost behavior lead to the greater awareness of managers' motivations and decisions.
mona parsaei, sara sohrabi
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EARNINGS QUALITY AND ASYMMETRIC COST BEHAVIOR: A STUDY OF INDONESIA CAPITAL MARKET
International Journal of Innovative Technologies in Economy, 2022 This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky cost of listed firms of Jakarta Stock Exchange (JKSE). This study analyzes 1032 year-firms observations during 2012-2019 periods.
Riki Martusa +2 more
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Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry [PDF]
مجله دانش حسابداری, 2019 Objective: Thisstudy shows cost stickiness and income smoothing in the cement industry occur in response to managerial caution and motives. The reason for choosing the cement industry is the specific nature of costs and production costs in this industry ...
GholamReza Soleimani Amiri (Ph.D) +2 more
doaj +1 more source
Financing constraints, internal control quality and cost stickiness
Journal of Business Economics and Management, 2021 Managers think that retaining resources is more effective than rebuilding resources after exhausting them. However, financing constraints have brought great uncertainty to this resource decision-making implemented by managers.
Yufeng Chen, Yanbai Ma
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