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
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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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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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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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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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Market Reaction to Asymmetric Cost Behavior: The Impact of Long term Growth Expectations [PDF]
پژوهشهای تجربی حسابداریLong-term growth expectations refer to the expected activity and company profitability. These expectations affect managers' decisions about changing resources and cost behavior.
Farshad Sabzalipour +2 more
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Effect of Modulating DLPFC Activity on Antisocial and Prosocial Behavior: Evidence From a tDCS Study
Frontiers in Psychology, 2021 Antisocial behavior and prosocial behavior in the condition of inequality have long been observed in daily life. Understanding the neurological mechanisms and brain regions associated with antisocial and prosocial behavior and the development of new ...
Wanjun Zheng +7 more
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The temporal impact of cost stickiness on firm value: An empirical study on companies listed in the Egyptian stock exchange [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study aims to investigate the impact of cost stickiness on firm value and whether this impact differs between the short-term and the long-term and acrossdifferent cost categories.
تقى خالد عبدالحميد +2 more
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The evolution and social cost of herding mentality promote cooperation
iScience, 2023 Summary: Herding behavior has a social cost for individuals not following the herd, influencing human decision-making. This work proposes including a social cost derived from herding mentality into the payoffs of pairwise game interactions.
Manuel Chica +2 more
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