Results 221 to 230 of about 13,541,620 (292)
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SSRN Electronic Journal, 2013
ABSTRACT We synthesize the growing literature on asymmetric cost behavior—a new way of thinking about costs and, by extension, earnings. While the traditional cost behavior model describes a mechanistic relation between activity and costs, this alternative view recognizes the primitives of cost behavior—resource adjustment costs and ...
Rajiv D. Banker, Dmitri Byzalov
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ABSTRACT We synthesize the growing literature on asymmetric cost behavior—a new way of thinking about costs and, by extension, earnings. While the traditional cost behavior model describes a mechanistic relation between activity and costs, this alternative view recognizes the primitives of cost behavior—resource adjustment costs and ...
Rajiv D. Banker, Dmitri Byzalov
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Sticky cost behavior and its implication on accounting conservatism: a cross-country study
, 2020This paper aims to investigate the impact of cost stickiness on conditional conservatism.,The research sample consists of listed companies from 18 countries, using stock market indices of the BRICS, MIST, North Africa, USA and EU over the period ranging ...
Y. M. Fourati, R. Ghorbel, Anis Jarboui
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Wrongful Discharge Laws and Asymmetric Cost Behavior
Journal of Law, Finance, and Accounting, 2020Exploiting the natural experiment created by the adoption of wrongful discharge laws (WDLs) across U.S. states, we examine the effect of legal protection against unjust employment termination on firm-level cost behavior. We find that the adoption of WDLs
Yongtae Kim, Siqi Li, Hyungshin Park
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Predicting Service Composition Costs with Complex Cost Behavior
2015 IEEE International Conference on Services Computing, 2015Nowadays, many companies expose their competencies as services on the Internet to facilitate the cooperation with their customers. This situation has created a new marketplace where services have been provided with similar functionality but different qualities such as cost, performance, and reliability.
de Medeiros, Robson W.A. +2 more
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Cost behavior around corporate tax rate cuts
Journal of International Accounting, Auditing and Taxation, 2019In this study, we investigate cost behavior of companies in Organisation for Economic Co-operation and Development (OECD) member countries before corporate tax rate cuts become effective.
Jesper Haga +2 more
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A Behavioral Foundation for Audience Costs
Quarterly Journal of Political Science, 2019We provide a behavioral foundation for audience costs by augmenting the canonical crisis bargaining model with voters who evaluate material outcomes relative to an endogenous reference point. Voters are more likely to re-elect their leader when their payoff is higher than this reference point, and they are more likely to replace him when it is lower ...
Acharya A., Grillo E.
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Behavioral interventions and cost-effectiveness analysis
Preventive Medicine, 2004Behavioral health interventions are often gauged with a dichotomous outcome, "success" or "failure." Hidden by this dichotomy is a series of behavior changes that can be followed with the Transtheoretical Model (stages of change). There has been little consideration, however, about whether this information can and should be used in cost-effectiveness ...
Todd H, Wagner, Mary K, Goldstein
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Strategic behavior and partial cost sharing
Games and Economic Behavior, 2003This is an interesting contribution to the study of the games in which the players mainly compete, but nonetheless collaborate on some subsidiary activities. Thus, starting from natural hypotheses ensuring that the cost-sharing games have non-empty cores, the authors show how the Lagrange multipliers yield core solutions, with significant corresponding
Flåm, S. D., Jourani, A.
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CFO Overconfidence and Cost Behavior
Journal of Management Accounting Research, 2021ABSTRACT Using a large sample of U.S. firms, we provide evidence of the effect of CFO overconfidence on firms' resource adjustment decisions. After controlling for CEO overconfidence, we find CFO overconfidence is positively associated with cost stickiness.
Clara Xiaoling Chen +2 more
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Asymmetric Cost Behavior In Indonesia
Cakrawala Repositori IMWI, 2023Let’s say that last year’s sales had a 1% increase and expenses had a 0.53% increase compared to the year prior. If this year's sales decrease by 1%, how much will the expenses decrease? Most of us will answer that the expenses will decrease symmetrically, which is around 0.53%.
Muh. Pungki Nur Setiawan +2 more
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