Results 221 to 230 of about 728,080 (267)

Agency costs and investment behavior [PDF]

, 2005
How do differences in the creit channel affect investment behavior in the U.S. and the Euro area? To analyze this question, we calibrate an agency cost model of business cycles. We focus on two key components of the lending channel, the default premium associated with bank loans and bankruptcy rates, to identify the differences in the U.S. and European
Dorofeenko, Viktor, Lee, Gabriel S., Salyer, Kevin D.   +2 more
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Implications of Cost Behavior for Analystss Earnings Forecasts [PDF]

SSRN Electronic Journal, 2013
ABSTRACT Recent work in management accounting offers several novel insights into firms' cost behavior. This study explores whether financial analysts appropriately incorporate information on two types of cost behavior in predicting earnings—cost variability and cost stickiness.
Mustafa Ciftci, Raj Mashruwala, Dan Weiss   +2 more
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Exploratory Evidence on the Behavior of Quality Costs

Operations Research, 1996
This study examines the time series behavior of quality costs reported by 49 manufacturing units of 21 companies. Analyses using both pooled annual data and plant-specific quarterly data indicate that the majority of units in the sample achieved ongoing reductions in nonconformance costs while maintaining or reducing reported prevention and appraisal ...
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Rethinking the Cost of Information Search Behavior

Proceedings of the 39th International ACM SIGIR conference on Research and Development in Information Retrieval, 2016
In this paper, we present a cognitive-economic approach to examining the cost in information search. Unlike previous studies on economic models, we calculated the cost in information search based on participants' eye-tracking data as well as their behavioral data, such as query formulation, search task duration, SERP and web page visits.
Yinglong Zhang, Jacek Gwizdka
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Opportunity Cost and Behavior

Journal of Accounting Research, 1983
The decision impact of opportunity costs is of interest to accountants, economists, and behavioral scientists. From an economic point of view these costs are generally considered relevant, and explicitly reporting them for decision making could improve the quality of future decisions.
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Strategic positioning and asymmetric cost behavior

Asian Review of Accounting, 2013
PurposeThis 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 differentiation and cost leadership strategies on the firm’s cost stickiness.FindingsThe main finding ...
Rajiv Banker, Renee Flasher, Daqun Zhang
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Strategic behavior and partial cost sharing

Games and Economic Behavior, 2003
This 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
Sjur Didrik Flåm, Abderrahim Jourani
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Collective behavior: The cost of leadership

Current Biology
Vulturine guineafowl exhibit a striking physiological response during collective movement: individuals attempting to initiate movement show elevated heart rates, particularly when group consensus is low. This finding reveals a significant physiological cost of leadership in a highly social bird species.
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Labor adjustment costs and asymmetric cost behavior: An extension

Management Accounting Research, 2020
Abstract The 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 empirically observed cost behavior patterns.
Joanna Golden, Raj Mashruwala, Mikhail Pevzner   +2 more
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Behavioral interventions and cost-effectiveness analysis

Preventive Medicine, 2004
Behavioral 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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