Results 211 to 220 of about 13,541,620 (292)
Some of the next articles are maybe not open access.
Strategic positioning and asymmetric cost behavior
Asian Review of Accounting, 2013PurposeThis paper explores if the firm’s strategic orientation can be associated with differences in cost behavior activity.Design/methodology/approachUsing Compustat data from 1979 to 2012, the archival study examines if there are differences between ...
R. Banker, Renee Flasher, Daqun Zhang
semanticscholar +2 more sources
Asymmetric Cost Behavior and Dividend Policy
Journal of Accounting Research, 2020Costs are sticky on average, that is, they fall less for sales decreases than they rise for equivalent sales increases. We examine the effect of this asymmetric cost behavior on a firm's dividend policy.
Jie He, X. Tian, Huan Yang, Luo Zuo
semanticscholar +3 more sources
Labor adjustment costs and asymmetric cost behavior: An extension
Management Accounting Research, 2020The issue of asymmetric cost behavior has attracted significant interest in the managerial accounting literature. The literature has hypothesized that adjustment costs, particularly labor adjustment costs, play a significant and central role in driving ...
J. Golden +2 more
semanticscholar +3 more sources
Innovation and Asymmetric Cost Behavior
Korean Accounting Review, 2022Hyesoo Ko, Yanghon Chung, C. Woo
semanticscholar +2 more sources
Managers' Equity Incentives and Asymmetric Cost Behavior
, 2021Recent research documents the phenomenon of asymmetric cost behavior where the cost structure of the firm changes differently in response to an increase in sales than to a decrease in sales and attributes this behavior to deliberate decisions made by ...
Eric Brisker +2 more
semanticscholar +1 more source
The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses
The European Accounting Review, 2020Asymmetric cost behavior has been attributed to deliberate managerial resource commitment decisions and a firm’s strategic choices is a significant determinant of these decisions.
Apostolos Ballas +2 more
semanticscholar +1 more source
Employee Adjustment Costs and Asymmetric Cost Behavior
The Academic Society of Global Business Administration, 2022The managerial accounting literature suggests that adjustment costs lead to asymmetric cost behavior. Previous studies show that labor adjustment costs are the significant factor that drives asymmetric cost behavior. However, empirical proxies for labor adjustments costs have several limitations. This study suggests that CEO-to-worker pay disparity and
Jinbae Kim, Yong Mi Kim
openaire +1 more source