Results 231 to 240 of about 13,541,620 (292)

Conforming Tax Planning and Firms’ Cost Behavior

Social Science Research Network, 2019
Using a panel of European private firms, we show that the reaction of operating costs to sales changes increases with corporate taxes, consistent with conforming tax planning. We also find evidence of stickiness in conforming tax planning.
Jochen Hundsdoerfer, M. Jacob
semanticscholar   +1 more source

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
openaire   +1 more source

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.
openaire   +1 more source

Behavioral Child-Management Cost-Effectiveness

Evaluation & the Health Professions, 1980
This experiment contrasted the effectiveness and cost of three systems for training parents to use social learning techniques for child-management. Thirty self-referred parents of problem children were assigned randomly to either: (1)individual in-office, (2) individual in-home, (3)group in-office, or (4) measurement and contact control delivery ...
Frederick E. Siegert, Brian T. Yates
openaire   +1 more source

Selling, General, and Administrative Cost Behavior of Family Firms

Social Science Research Network, 2019
This paper investigates whether family ownership affects selling, general and administrative cost behavior. We find that family firms exhibit anti-sticky cost behavior, as opposed to non-family firms that demonstrate cost stickiness.
M. Abudy, Efrat Shust
semanticscholar   +1 more source

The True Cost of Risky Behavior

Scientific American, 2012
The article presents several diagrams depicting the statistical risk of health behaviors developed by David Spiegelhalter, professor of risk assessment, including information on the risk associated with smoking two cigarettes, the "microlife" metric, and average rate of aging.
openaire   +2 more sources

Tax Avoidance and Asymmetric Cost Behavior

Journal of Accounting, Auditing and Finance, 2018
This study examines the relationship between tax avoidance and asymmetric cost behavior. This relationship arises due to direct economic benefits of cash savings from tax avoidance.
Shawn Xu, Kenneth Zheng
semanticscholar   +1 more source

The Magnitude of Sales Change and Asymmetric Cost Behavior

Journal of Management Accounting Research, 2018
We investigate the impact of the magnitude of current sales changes on asymmetric cost behavior. We expect that managers are likely to consider small (large) current sales decreases as temporary (permanent).
Mustafa Ciftci, Taisier A. Zoubi
semanticscholar   +1 more source

Organized Labor Effects on SG &A Cost Behavior†

Contemporary Accounting Research, 2017
This study examines the effect of organized labor on corporate SG&A cost behavior. Organized labor could reduce the stickiness of SG&A costs through reducing a firm’s SG&A spending, or increase cost stickiness through raising adjustment costs.
Hsihui Chang, X. Dai, Eric Lohwasser, Yue Qiu   +3 more
semanticscholar   +1 more source

Stimulating cost effective behavior in hospitals

Health Policy, 1987
Types of influence on the delivery of medical care are divided into monetary and other. These incentives effect care at the system, hospital, care team, physician and patient levels. Selected examples, primarily from the USA, are discussed.
openaire   +2 more sources