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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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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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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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Essays on asymmetric cost behavior
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 ...openaire +2 more sources
Wrongful Discharge Laws and Asymmetric Cost Behavior
Journal of Law, Finance, and Accounting, 2020Exploiting the natural experiment created by the adoption of wrongful discharge laws (WDLs) across U.S. states, we examine the effect of legal protection against unjust employment termination on firm-level cost behavior. We find that the adoption of WDLs increases the asymmetric sensitivity of costs to activity (i.e., cost stickiness).
Yongtae Kim, Siqi Li, Hyungshin Park
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Implications of Prospect Theory for the Asymmetric Behavior of Costs
Academy of Management Proceedings, 2019A 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 +2 more
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Innovation and Asymmetric Cost Behavior
Korean Accounting Review, 2022Hyesoo Ko, Yanghon Chung, Chungwon Woo
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CEO Inside Debt and Asymmetric Cost Behavior
Korean Accounting Review, 2018We examine the impact of CEO inside debt on SG&A cost asymmetry using a broad sample of S&P 1500 nonfinancial U. S. firms. Theory and prior empirical findings suggest that CEOs with large inside debt holdings manage their firms conservatively and adopt less risky corporate decisions.
Hyun-Kyung Im, Sera Choi, Iny Hwang
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The Effect of SME on Asymmetric Cost Behavior
Journal of CEO and Management Studies, 2021Hyun-Min Oh, Woo-Young Kim
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Is the asymmetric cost behavior affected by competition factors?
Asia-Pacific Journal of Accounting & Economics, 2016AbstractPrior studies on the asymmetric cost behavior mainly focus on internal factors. However, managers consider both internal and external factors when making strategic cost decisions.
Joonhei Cheung +3 more
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