Asymmetric cost behavior - Open Access .click

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Η ασύμμετρη συμπεριφορά του κόστους (ή ασυμμετρία κόστους) αποτελεί ένα ταχέως εξελισσόμενο και δυναμικό πεδίο στο πλαίσιο της σύγχρονης έρευνας στο γνωστικό πεδίο της λογιστικής κόστους. Η κλασσική θεώρηση για την συμπεριφορά κόστους βασίζεται στην δίακριση του κόστους σε σταθερά και μεταβλητά, όπου τα κόστη αυτά κινούνται γραμμικά ως προς τις ...
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Implications of Prospect Theory for the Asymmetric Behavior of Costs

Academy of Management Proceedings, 2019
A growing body of research documents an asymmetric behavior of costs, implying that costs rise more in response to sales increases than they drop for sales decreases.
Klein, Aleksandra, Lindner, Thomas, Wabnegg, Markus +2 more
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Innovation and Asymmetric Cost Behavior

Korean Accounting Review, 2022
Hyesoo Ko, Yanghon Chung, Chungwon Woo
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The Effect of SME on Asymmetric Cost Behavior

Journal of CEO and Management Studies, 2021
Hyun-Min Oh, Woo-Young Kim
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The Magnitude of Sales Change and Asymmetric Cost Behavior

Journal of Management Accounting Research, 2018
ABSTRACT We investigate the impact of the magnitude of current sales changes on asymmetric cost behavior. We expect that managers are likely to consider small (large) current sales decreases as temporary (permanent). Therefore, they will be less (more) likely to cut costs for small (large) current sales decreases. Accordingly, we predict
Mustafa Ciftci, Taisier A. Zoubi
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A New Perspective on Asymmetric Cost Behavior

SSRN Electronic Journal, 2023
Eti Einhorn, Efrat Shust
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The Korean Data Analysis Society, 2019
This study examines whether related-party transactions impact firms’ asymmetric cost behavior. We find that firms with higher level of related-party transactions present greater cost stickiness. We also find that related-party transactions in firms with high proportion of largest shareholders’ ownership lead to greater cost stickiness.
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Robot Penetration and Asymmetric Cost Behavior

SSRN Electronic Journal, 2022
Yinghua Li, Nuo Shi, Stephen Teng Sun
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The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses

European Accounting Review, 2022
Apostolos Ballas +2 more
exaly

Asymmetric cost behavior: Theory, meta-analysis, and implications

Journal of International Accounting, Auditing and Taxation, 2023
Orestes Vlismas +2 more
exaly

cost stickiness
8. economic growth
1. no poverty

cost behavior
12. responsible consumption
finance

hg1-9999
hf5601-5689
accounting. bookkeeping