Results 1 to 10 of about 727,981 (168)

The Cost of Bad Behavior

open access: yesJournal of College Orientation, Transition, and Retention, 2012
Kathleen Callahan
doaj   +3 more sources

The Impact of Community Social Capital on Asymmetric Behavior of Cost [PDF]

open access: yesمجله دانش حسابداری, 2021
Objective: The purpose of this research is investigating the effect of community social capital on asymmetric behavior of cost. Social capital refers to features of social organization such as norms and networks that simplify cooperation and harmony for ...
Amirhossein Rastegari   +2 more
doaj   +1 more source

Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2020
Macro accounting introduces the cost stickiness behavior of all companies as aggregate cost stickiness. This theory states that since the periods of aggregate cost stickiness are more likely to be reserved for resources by companies facing with fall in ...
Vahid Bekhradi Nasab   +2 more
doaj   +1 more source

Maliyet Yapışkanlığı Teorisinin Test Edilmesi: BIST Kimya İlaç Petrol Lastik ve Plastik Ürünler Sektörü Örneği

open access: yesEkonomi, Politika & Finans Araştırmaları Dergisi, 2022
Bu çalışmanın amacı 2010-2019 dönemi için BIST Kimya, İlaç, Petrol, Lastik ve Plastik Ürünler sektöründe faaliyette bulunan firmalar açısından maliyet yapışkanlığı teorisinin geçerliliğinin ampirik olarak test etmektir.
Seval Elden Ürgüp
doaj   +1 more source

Asymmetric Cost Behavior and Its Impact on Improving Earnings Prediction Models [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2020
The purpose of the study is to exhibit the terms, characteristics, and drivers of asymmetric cost behavior and to highlight the main factors that cause error in analysts' earnings forecasts.
رنيم حجازي
doaj   +1 more source

A tool for managerial decision making in emerging economies, and asymmetric cost behavior: Evidence from Ecuador

open access: yesBBR: 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

State Ownership and Asymmetric Cost Behavior [PDF]

open access: yesفصلنامه بورس اوراق بهادار, 2022
Objective: In this study, the role of state ownership in comparison to private ownership on the asymmetric behavior of costs has been investigated.Method: In order to conduct this research, sample of 325 companies listed in the Tehran Stock Exchange and ...
saeid ebrahimi   +4 more
doaj   +1 more source

Costs and Benefits of Behavioral Specialization [PDF]

open access: yesRobotics and Autonomous Systems, 2011
In this work, we study behavioral specialization in a swarm of autonomous robots. In the studied swarm, robots have to carry out tasks of different types that appear stochastically in time and space in a given environment. We consider a setting in which a robot working repeatedly on tasks of the same type improves its performance on them due to ...
Arne Brutschy   +7 more
openaire   +5 more sources

The relationship between earning management incentives and cost stickiness: Empirical evidence Egypt [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2020
This study investigates the relationship between managerial incentives to earnings management and cost stickiness. I argue that when managers have incentives to earnings management, they tend to increase costs less for an increase in sales and to ...
محمد السيد حسونة
doaj   +1 more source

Determinants of Sticky Cost Behavior [PDF]

open access: yesمجله دانش حسابداری, 2020
Objective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation ...
Reza Hosseinipour   +2 more
doaj   +1 more source

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