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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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ASYMMETRIC COST BEHAVIOR AND CHOICE OF STRATEGY
Jurnal Reviu Akuntansi dan Keuangan, 2019 Penelitian ini bertujuan untuk melihat variasi asymmetric cost behavior berdasarkan pilihan strategi perusahaan. Penelitian dilakukan pada perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak pada industry keuangan. Dengan mengunakan periode 2009 sampai dengan 2015 diperoleh sebanyak 1.792 firm-years.
Pupung Purnamasari, Indah Umiyati
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Financial constraints and asymmetric cost behavior [PDF]
Journal of Management Control, 2021 This study investigates the association between financial constraints and cost asymmetry. Using a large U.S. sample of firms from 1976 to 2016, we find that financially constrained firms exhibit less cost asymmetry. However, such low cost asymmetry is more pronounced for SG&A cost category compared to operating cost category.
Mabel D. Costa +2 more
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Co-CEOs and Asymmetric Cost Behavior [PDF]
Sustainability, 2019 This study investigates the effect of co-CEO structure on asymmetric cost behavior. A firm’s cost behavior reflects managers’ decision making about resources, which can be influenced by various factors. One of them relates to a manager’s decision to inefficiently reallocate their company’s resources when sales decline in pursuit of their incentives for
Jiyeon Lee, Jin-Ha Park, Jiwon Hyeon
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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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Political uncertainty and cost stickiness: evidence from prefecture-city official turnover in China
China Accounting and Finance Review, 2022 The aim of this study is to investigate the impact of local political uncertainty on the asymmetric cost behavior (i.e. cost stickiness) for listed firms in China.
Zheyao Pan, Guangli Zhang, Huixuan Zhang
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Management Characteristics and Cost Stickiness: An Examination Based on Agency Theory [PDF]
Environmental Energy and Economic Research, 2021 Understanding how costs behave is a vital and critical issue for managers, management accountants, and financial analysts. Using agency theory, this paper addresses the empirical question of whether the management characteristics can help explain the ...
Abbas Ali Daryaei +3 more
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Are analysts' loss functions asymmetric? [PDF]
, 2012 Despite displaying a statistically significant optimism bias, analysts' earnings forecasts are an important input to investors’ valuation models. Understanding the possible reasons for any bias is important if information is to be extracted from earnings
Clatworthy, Mark +2 more
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Asymmetric Cost Behavior: Exploring Ethical Issues Facing Management [PDF]
, 2020 Asymmetric cost behavior or cost stickiness is a relatively new phenomenon in accounting. Cost accounting initially assumed that traditional cost behaviors follow a symmetrical pattern, whereas sales and costs rise and fall equivalently with each other ...
Mohs, James, Flannery, Kelly
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The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior [PDF]
بررسیهای حسابداری و حسابرسی, 2018 The aim of this study isto examine the effect of the company's strategy (Including competitive strategy, investment strategy, financing strategy, company strategy based on past information, and company strategy based on future information) and managerial
Yadollah Tariverdi +2 more
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