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CEO overconfidence and cost stickiness

open access: yesManagement Control & Accounting, 2015
Cost stickiness occurs when costs decrease less when sales fall than they increase when sales rise. Prior literature provides both economic and agency explanations of sticky costs. Our study tackles this cost behaviour from a managerial behavioural perspective.
Qin, B., Mohan, A.W., Kuang, Y.F.
openaire   +1 more source

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