Results 21 to 30 of about 728,080 (267)
Desenvolvimento e Meio Ambiente, 2016 This study seeks to identify the impact of the practices of Green Supply Chain Management (GSCM) in the costs behavior of companies in the energy sector listed on BM&FBOVESPA, by adopting as measurement proxy the ISO 14001 certification, the Managerial ...
Emanuele Engelage, Altair Borgert
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The Cyclical Behavior of the Price‐Cost Markup [PDF]
Journal of Money, Credit and Banking, 2020 AbstractA countercyclical markup of price over marginal cost is a key transmission mechanism for demand shocks in New Keynesian (NK) models. This paper reexamines the foundation of those models by studying the cyclicality of the price‐cost markup in the private economy.
CHRISTOPHER J. NEKARDA, VALERIE A. RAMEY
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The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness [PDF]
بررسیهای حسابداری و حسابرسی, 2012 Recent research on cost behavior has revealed that the magnitude of decrease in costs associated with decrease in sales is lower than the magnitude of the increase in costs associated with an equivalent increase in sales. This asymmetric cost behavior is
Gholamreza Kordestani +1 more
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The influence of corporate financialization on asymmetric cost behavior: weakening or worsening
Journal of Business Economics and Management, 2021 This paper investigates the relationship between corporate financialization and asymmetric cost behavior using the Chinese listed companies over the period of 2009–2017.
Guanping Zhu +3 more
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Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry [PDF]
مجله دانش حسابداری, 2019 Objective: Thisstudy shows cost stickiness and income smoothing in the cement industry occur in response to managerial caution and motives. The reason for choosing the cement industry is the specific nature of costs and production costs in this industry ...
GholamReza Soleimani Amiri (Ph.D) +2 more
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Behavioral Cost & Overdominance in Anopheles gambiae
PLOS ONE, 2015 In response to the widespread use of control strategies such as Insecticide Treated Nets (ITN), Anopheles mosquitoes have evolved various resistance mechanisms. Kdr is a mutation that provides physiological resistance to the pyrethroid insecticides family (PYR).
Diop, Malal +9 more
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Examining the obstacles of using variable costing in Gas Company of Hormozgan province [PDF]
حسابداری دولتیSubject and purpose: The present study is in line with the preparation for applying the variable costing method in contrast to traditional absorption costing in the Hormozgan Province Gas Company.
Hossein Nourani +2 more
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Maliyet Yapışkanlığı Kavramı: Borsa İstanbul 30 Endeksinde Yer Alan Şirketler Üzerinde Bir Uygulama
Verimlilik DergisiAmaç: Geleneksel maliyet davranışında yer alan, faaliyet seviyesindeki artış ve azalışlara maliyetlerin farklı bir şekilde (sabit-değişken) tepki vermesi görüşüne alternatif olarak geliştirilen ve maliyet yapışkanlığı olarak adlandırılan karşı görüş ...
Sevgi Cengiz
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Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness [PDF]
مطالعات تجربی حسابداری مالی, 2008 This paper aims to evaluate the earning forecasting model based on cost variability and cost stickiness in comparison to other forecasting models. Cost stickiness means that the rate of decrease in costs while sale declines is less than the rate of ...
H. Khaleghi Moghadam, F. Karami
doaj
The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [PDF]
بررسیهای حسابداری و حسابرسیObjective The purpose of this study is to examine the effect of the collaborative tenure between the Chief Executive Officer (CEO) and the Chair of the Board on the stickiness of Selling, General, and Administrative (SG&A) costs.
Ali Ebrahimi Kordlar +2 more
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