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Assessing the asymmetric cost behavior in China [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – A country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on employment and employees’ educational background) that affect the ...
Yuxin Shan +2 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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The influence of corporate financialization on asymmetric cost behavior: weakening or worsening
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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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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Asymmetric cost behavior and financial distress
Review of Quantitative Finance and Accounting, 2021 Abstract This study explores the effect of financial distress on the intensity of asymmetric cost behavior. Cost asymmetry refers to the different (i.e., asymmetric) response of variable costs between increases or decreases in the level of a firm’s operating activity due to deliberate managerial resource commitment decisions to ...
Dimitrios Ntounis, Orestes Vlismas
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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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CEO duality and asymmetric behavior of operating costs
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias AdministrativasManagement decisions have an effect on cost behavior, and the duality of the CEO makes it easier for managers to make decisions based on personal interests.
Stephan Klaus Bubeck, Nelson Hein
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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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