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Labor adjustment costs and asymmetric cost behavior: An extension
Management Accounting Research, 2020Abstract The issue of asymmetric cost behavior has attracted significant interest in the managerial accounting literature. The literature has hypothesized that adjustment costs, particularly labor adjustment costs, play a significant and central role in driving empirically observed cost behavior patterns.
Joanna Golden +2 more
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Asymmetric Cost Behavior In Indonesia
Cakrawala Repositori IMWI, 2023Let’s say that last year’s sales had a 1% increase and expenses had a 0.53% increase compared to the year prior. If this year's sales decrease by 1%, how much will the expenses decrease? Most of us will answer that the expenses will decrease symmetrically, which is around 0.53%.
Muh. Pungki Nur Setiawan +2 more
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Employee Adjustment Costs and Asymmetric Cost Behavior
The Academic Society of Global Business Administration, 2022The managerial accounting literature suggests that adjustment costs lead to asymmetric cost behavior. Previous studies show that labor adjustment costs are the significant factor that drives asymmetric cost behavior. However, empirical proxies for labor adjustments costs have several limitations. This study suggests that CEO-to-worker pay disparity and
Jinbae Kim, Yong Mi Kim
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SSRN Electronic Journal, 2013
ABSTRACT We synthesize the growing literature on asymmetric cost behavior—a new way of thinking about costs and, by extension, earnings. While the traditional cost behavior model describes a mechanistic relation between activity and costs, this alternative view recognizes the primitives of cost behavior—resource adjustment costs and ...
Rajiv D. Banker, Dmitri Byzalov
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ABSTRACT We synthesize the growing literature on asymmetric cost behavior—a new way of thinking about costs and, by extension, earnings. While the traditional cost behavior model describes a mechanistic relation between activity and costs, this alternative view recognizes the primitives of cost behavior—resource adjustment costs and ...
Rajiv D. Banker, Dmitri Byzalov
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Strategic positioning and asymmetric cost behavior
Asian Review of Accounting, 2013PurposeThis paper explores if the firm’s strategic orientation can be associated with differences in cost behavior activity.Design/methodology/approachUsing Compustat data from 1979 to 2012, the archival study examines if there are differences between differentiation and cost leadership strategies on the firm’s cost stickiness.FindingsThe main finding ...
Rajiv Banker, Renee Flasher, Daqun Zhang
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Financial constraints and asymmetric cost behavior
Journal of Management Control, 2021This 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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Employee satisfaction and asymmetric cost behavior: Evidence from Glassdoor
Economics Letters, 2022zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Jonghwan (Simon) Kim, Kyeongheum Ra
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EXPERIMENTAL EVIDENCE OF ASYMMETRIC COST BEHAVIOR
2023Firms with asymmetric cost behaviors tend to experience undesirable consequences (e.g., low credit ratings). Production decisions affect firms’ cost levels; thus, production decision asymmetry leads to cost asymmetry. In this study, I investigate how different levels of optimism, induced by decision horizon lengths and outcome level desirability ...
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Tax Avoidance and Asymmetric Cost Behavior
Journal of Accounting, Auditing & Finance, 2018This study examines the relationship between tax avoidance and asymmetric cost behavior. This relationship arises due to direct economic benefits of cash savings from tax avoidance. On one hand, cash savings from tax avoidance may prompt managers to retain excess resources when activity goes down. On the other hand, tax avoidance may alleviate managers’
Shawn Xu, Kenneth Zheng
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Capacity Constraints and Asymmetric Cost Behavior
SSRN Electronic Journal, 2017This paper provides a formal model to help understand and motivate the empirical "sticky" cost literature. The verbal arguments used to generate hypotheses in the sticky cost literature emphasize the costs of adding or removing capacity and are often concerned with how managers are likely to react to various scenarios involving more or less excess ...
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