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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Effects of Managers' Optimistic and Myopic Behavior on the Asymmetry of Cost Behavior and Various Companies’ Strategies [PDF]
Journal of Asset Management and Financing, 2022 This study aimed to examine the effects of managers' optimistic and myopic behaviors on the asymmetry of cost behavior and various companies’ strategies in the firms listed on Tehran Stock Exchange (TSE). For this purpose, 8 hypotheses were developed and
Javad Nik Kar +2 more
doaj +1 more source
BBR: Brazilian Business Review, 2023 Business sectors may be affected by changes in their activity levels. For this reason, the administration requires tools that allow to show the impact on its profitability. The asymmetry in the behavior of the costs of companies belonging to the economic
Juan Carlos Aguirre-Quezada +3 more
doaj +1 more source
The relationship between asymmetric cost behavior and financial analysts’ forecasts [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThe current study aims to test the relation between cost stickiness as independent variables and financial analysts’ forecast as dependent variables.Study sample is a stratified sample of 51 companies in the Egyptian market over a 8- year, period (2014 ...
ريهام محمد محمود محمد هلال +1 more
doaj +1 more source
The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [PDF]
بررسیهای حسابداری و حسابرسی, 2012 Recent research on cost behavior has revealed that the magnitude of decrease in costs associated with decrease in sales is lower than the magnitude of the increase in costs associated with an equivalent increase in sales. This asymmetric cost behavior is
Gholamreza Kordestani +1 more
doaj +1 more source
Investigating the Mediating Effect of Financial Reporting Readability on the Relationship between Earnings Management and Cost of Capital [PDF]
مجله دانش حسابداری, 2020 Objective: The aim of this study is to examine the mediating role of financial reporting readability in the relationship between earnings management and cost of capital.
Iman Dadashi (Ph.D) +1 more
doaj +1 more source
Tax Avoidance and Asymmetric Behavior of Costs
Iranian Journal of Accounting, Auditing & Finance, 2017 The purpose of this study is to investigate the relationship between tax avoidance and asymmetric costs (cost stickiness). Generally, shareholders expect managers to pursue their personal interests, so they attempt to reduce tax liabilities and tax avoidance, because additional benefits of reducing contingent liabilities are more than the expected ...
darabi, roya, zamani, mohammad
openaire +2 more sources