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Sticky Cost Drivers: An Analytical Study of Cost Stickiness’ Causes [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية, 2022
The current study provides an analytical study of the causes of sticky cost behavior from the perspective of both the deliberate decision theory and the cost adjustment delay theory.
Sameh Abdelsalam Mustafa
doaj   +2 more sources

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
doaj   +2 more sources

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, Behzad Beig Panah Beig Panah   +1 more
doaj   +1 more source

Cost stickiness, absorbed slack and enterprise risks: Evidence from China. [PDF]

PLoS ONE
This 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
doaj   +2 more sources

Air pollution and corporate labor cost stickiness: Evidence from China. [PDF]

PLoS ONE
Air 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
doaj   +2 more sources

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, Cheng Xi, Zhang Mengwei, Wen Xian   +3 more
doaj   +2 more sources

Does the cost behavior remain sticky? a 20-year literature review of cost stickiness

Journal of Accounting and Investment
Research 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, Tito IM. Rahman Hakim, Rahmat Zuhdi   +2 more
doaj   +2 more sources

Cost stickiness and firm value

Journal of Management Control, 2023
AbstractIn this paper we explore the association between cost stickiness and firm value. Using a large sample of U.S. data, we find a robust negative relationship between cost stickiness and firm value. We then explore whether the resource adjustment, managerial expectations, and agency theories of cost stickiness affect the negative relation and find ...
Mabel D Costa, , Habib Ahsan
exaly   +2 more sources

The effect of shared auditors in the supply chain on cost stickiness

China Journal of Accounting Research, 2019
Do supply chain audits have real effects? We focus on the effect of shared auditors in the supply chain on corporate cost stickiness. When a supplier shares auditors with its customers, the shared auditors provide informational advantages for suppliers ...
Chun Cai, Qianwen Zheng, Lei Zhu
doaj   +3 more sources

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
doaj   +1 more source