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
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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
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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
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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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Asymmetric Cost Behavior and Financial Distress
Economics LetterszbMATH Open Web Interface contents unavailable due to conflicting licenses.
Agha Mureed Ahemed +2 more
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Discussions on Asymmetric Cost Behavior
, 2023 My dissertation includes two papers on Asymmetric Cost Behavior. In the first paper, "Change in a Firm’s Access to Cash and Asymmetric Cost Behavior", I examine the effect of an increase in cash on managers’ resource adjustment ...
Katuri, Sai Harsha
core
Cost stickiness: a bibliometric analysis with future research agenda
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias AdministrativasAfter the publication of the seminal study by Anderson et al. (2003), several studies have emerged about asymmetric cost behavior, also called cost stickiness.
Stephan Klaus Bubeck
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The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The main aim of this study is to separate the origins of “selling, general, and administrative costs (SG&A)” and “cost of goods sold (COGS)” stickiness and investigate their sources effects on earnings forecast accuracy (EFA).
Ali Shirzad +3 more
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Emerging experimental and computational methods for studying redox‐regulated structural transitions
FEBS Letters, EarlyView.Redox reactions can reshape proteins and alter how they behave in cells, with important consequences for health and disease. This review explores emerging experimental and computational approaches for discovering these redox‐sensitive protein switches, revealing their structural effects, and predicting their behavior, opening new opportunities to ...
Tasneem Rass +2 more
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IoT System for Real-Time Posture Asymmetry Detection
Sensors, 2023 The rise of the Internet of Things (IoT) has enabled the development of measurement systems dedicated to preventing health issues and monitoring conditions in smart homes and workplaces. IoT systems can support monitoring people doing computer-based work
Monica La Mura +3 more
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