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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
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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
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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
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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
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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
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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
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The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [PDF]
Iranian Journal of Accounting, Auditing & FinanceThis paper examines the impact of managers’ stock incentives on changes in sales and selling, general, and administrative (SG&A) costs, which can help determine whether SG&A costs are sticky or non-sticky.
Sana Forsat, Ali Ashtab, Parviz Piri
doaj +1 more source
Cost Stickiness and Asymmetry in Cost-Volume-Profit (CVP) Model [PDF]
مطالعات تجربی حسابداری مالی, 2015 Relations in the analysis of CVP, implies a linear relationship between sales, costs and profit. However, recent studies have documented a significant non-linear behavior of costs and profit, and cost stickiness is one of the most important behavior ...
Yahya Kamyabi, Esmail Tavakolnia
doaj +1 more source
An Investigation of the Effect of Corporate Social Responsibility on Tax Avoidance: The Mediating Role of Asymmetric Cost Behavior [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةThis research examines the effect of corporate social responsibility on tax avoidance strategies, focusing on the mediating impact of asymmetric cost behavior on this relationship.
Nancy Mohamed Mahmoud Ahmed
doaj +1 more source
A Study on the Asymmetric Behavior of Logistic Costs
Korean Journal of Logistics, 2011 본 연구에서는 매출액이 증가할 때 물류비의 증가율이 매출액이 감소할 때 물류비의 감소율보다 커서 매출액 변화율에 따른 물류비 변화율이 하방경직성을 나타내는지를 실증적으로 검증하였다 , . 또한 재고자산회전기간 및 유형자산집중도와 같은 기업특성이 물류비의 하방경직성에 미치는 영향을 실증적으로 분석하였다 년부터 년까지 한국거래소 유가증권시장에 상장된 제조기업 가운 . 1999 2003 데 국토해양부 지침에 의한 물류비 계산 간이기준으로 물류비를 계산할 수 있는 기업을 분석대상으 , 로 선정하였다.
null Sang Cheol Lee +2 more
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