Results 11 to 20 of about 728,080 (267)
Facilitating and preventing factors in moral and immoral behaviors based on the implicit theories of the Iranian people: The role of benefit and costs [PDF]
فصلنامه علمی- پژوهشی اصول بهداشت روانی, 2022 Introduction: In the present study, the factors that facilitate and prevent moral and immoral behaviors were examined according to the role of benefits and costs of each of these behaviors.
Arezou Delfan Beiranvand +3 more
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Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [PDF]
مجله دانش حسابداری, 2014 In the fundamental analysis, it is claimed that an increase in the ratio of selling, general, and administrative costs to sales (SG&A) represents management inefficiency in controlling costs and could be interpreted as negative signal about future ...
Hamid Haghighat +1 more
doaj +1 more source
Cost behavior in e-commerce firms [PDF]
Electronic Commerce Research, 2022 AbstractWe conduct empirical research on the flexibility of operating costs of e-commerce firms. With an international sample of firms from different European countries, we find that e-commerce firms have a different cost structure than traditional retail firms, with a lower share of labor costs and cost of goods sold, but a higher share of other ...
Josep M. Argiles-Bosch +2 more
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Cost Behavior Forecast Accuracy in Earning Forecast of Tehran Stock Exchange Companies [PDF]
مطالعات تجربی حسابداری مالی, 2017 Aware of the economic performance of the business in the future will help potential investors and Creditors in economic decisions. Investment decision taken on the basis of forecasted earnings.
Ghasem blue, Zahra Farjam
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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
doaj +1 more source
Tax Avoidance and Asymmetric Behavior of Costs [PDF]
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 ...
roya darabi, mohammad zamani
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Does Cost Behavior Vary with Institutional Ownership: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةPurpose: The objective of this study is to investigate the impact of institutional ownership structure as an internal corporate governance mechanism on the behavior of SG&A costs and COGS in in companies listed on the Egyptian Stock Exchange (ESE ...
ابراهيم عبد المجيد القليطى +2 more
doaj +1 more source
Sticky Cost Drivers: An Analytical Study of Cost Stickiness’ Causes [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2022 The current study provides an analytical study of the causes of sticky cost behavior from the perspective of both the deliberate decision theory and the cost adjustment delay theory.
Sameh Abdelsalam Mustafa
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Effect of Prior Sales Changes on Asymmetric Cost Behavior [PDF]
پژوهشهای تجربی حسابداری, 2015 Recent experimental researches conducted on cost behavior have shown that costs are increased following increase in sales but they are not decreased similarly when sales is reduced. This Asymmetric Cost Behavior is called cost stickiness. One of the most
Naser Izadinia +2 more
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Asymmetric cost behavior and financial distress
Review of Quantitative Finance and Accounting, 2021 Abstract This study explores the effect of financial distress on the intensity of asymmetric cost behavior. Cost asymmetry refers to the different (i.e., asymmetric) response of variable costs between increases or decreases in the level of a firm’s operating activity due to deliberate managerial resource commitment decisions to ...
Dimitrios Ntounis, Orestes Vlismas
openaire +1 more source