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Labor adjustment costs and asymmetric cost behavior: An extension
Management Accounting Research, 2020 Abstract 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.
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Asymmetric cost behavior: Theory, meta-analysis, and implications [PDF]
Journal of International Accounting, Auditing and Taxation, 2023 Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking ...
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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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Asymmetric Cost Behavior and Dividend Policy
Journal of Accounting Research, 2020ABSTRACTCosts are sticky on average, that is, they fall less for sales decreases than they rise for equivalent sales increases. We examine the effect of this asymmetric cost behavior on a firm's dividend policy. Given investors’ aversion to dividend cuts, we predict that firms with higher resource adjustment costs and stickier costs pay lower dividends
Luo Zuo, Jie He, Huan Yang
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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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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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