Manager Overconfidence and Cost Stickiness [PDF]
E3S Web of Conferences, 2021 China market economy is in a new period of structural deceleration. Factors, such as fierce external competition and the advancement of the globalization process have put Chinese companies under enormous development pressure.
Keke Pan
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Macroeconomic uncertainty and cost stickiness [PDF]
E3S Web of Conferences, 2020 Cost management is the core issue related to the development of enterprises, and studying enterprise cost behavior will contribute to optimizing enterprise decisions. However, an enterprise is not an independent organization.
Li Ziyang +3 more
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Cost stickiness, absorbed slack and enterprise risks: Evidence from China. [PDF]
PLoS ONEThis study delves into the complex domain of enterprise finance to explore the relationship between cost stickiness and enterprise risks, with a particular emphasis on the role of absorbed slack.
Qian Binhua, Yang Boyuan
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Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms [PDF]
مطالعات تجربی حسابداری مالی, 2017 Cost stickiness denotes the asymmetric response of costs to sales increasesversus sales decreases. In this paper, we also consider the concept of costanti-stickiness.
Gholamhossein Asadi +1 more
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Air pollution and corporate labor cost stickiness: Evidence from China. [PDF]
PLoS ONEAir pollution is a common environmental issue worldwide, and its impact on macroeconomic development has always been of great concern. The role of air pollution on corporate behavior is a relatively new micro-perspective.
Jiao Ma
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Determinants of Sticky Cost Behavior [PDF]
مجله دانش حسابداری, 2020 Objective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation ...
Reza Hosseinipour +2 more
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Does the cost behavior remain sticky? a 20-year literature review of cost stickiness
Journal of Accounting and InvestmentResearch aims: This study aims to describe the development of cost stickiness research over the past twenty years globally and presents a future research agenda. Design/Methodology/Approach: The method used in this study is a systematic literature review
Diva Putri Amanda +2 more
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Cost stickiness, corporate risk and management shareholding [PDF]
E3S Web of Conferences, 2021 Normally, the cost stickiness in enterprises further reduces the efficiency of asset allocation and the accuracy of earnings decision, thus aggravating the risk taking.
Yan Zhang
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CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 CEO's overconfidence is one of the essential indices that influences financial policies. When sales decline, overconfident CEOs have overconfidence in their ability to bring sales back to the previous level and tend to overestimate sales, thereby ...
Reza Abdolahnezhad Khalil Abad
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The Effect of Economic Growth and Sanctions on Cost Stickiness in Listed Firms on the Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2018 Cost stickiness affects the behavior of costs in different ways. In this paper, the effect of economic growth and economic sanctions on cost stickiness was investigated.
Mehdi Rezaei +2 more
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