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Cost Stickiness in Brazilian Firms [PDF]
SSRN Electronic Journal, 2004 Conventional cost accounting assumes that the relation between cost and volume is symmetric for volume increases and decreases. We test an alternative model where costs increase more when activity rises than they decrease when activity falls by an equivalent amount.
Otavio Ribeiro De Medeiros +1 more
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Internal Governance and Cost Stickiness
Journal of Management Accounting Research, 2023ABSTRACT Internal governance is the bottom-up governance mechanism within the top management team (hereinafter referred to as “TMT”) through which key subordinates internally monitor the Chief Executive Officer (CEO). We find that cost stickiness is negatively associated with internal governance after controlling for legitimate economic ...
Bo Zhang, Limei Yang, Ruixue Zhou
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SSRN Electronic Journal, 2013
Sticky costs occur when costs increase more when activity rises than they decrease when activity falls by an equivalent amount. In sticky costs literature cost behavior is evaluated by correlating the current growth in Selling General and Administrative costs with current revenue growth.
John Sorros, Alkiviadis Karagiorgos
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Sticky costs occur when costs increase more when activity rises than they decrease when activity falls by an equivalent amount. In sticky costs literature cost behavior is evaluated by correlating the current growth in Selling General and Administrative costs with current revenue growth.
John Sorros, Alkiviadis Karagiorgos
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Stakeholder orientation and cost stickiness
Journal of Behavioral and Experimental Finance, 2021Abstract We examine the relationship between stakeholder orientation and cost stickiness (i.e., managerial asymmetric resource allocation decisions in response to firms’ activities change). Using the staggered adoption of the U.S. non-shareholder constituency statutes as a proxy for stakeholder orientation, we find strong empirical evidence of a ...
Xianyang Xin +2 more
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Managerial Overconfidence and Cost Stickiness
SSRN Electronic Journal, 2013We propose managerial overconfidence as a behavioral explanation for SG&A cost stickiness. Building on the psychology literature, we predict that overconfident managers are more likely to overestimate future demand and therefore less likely to cut SG&A costs when sales decline.
Clara Xiaoling Chen +2 more
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Banking competition and cost stickiness
Finance Research Letters, 2021Abstract In this paper, we examine how banking competition affects non-financial firms’ cost stickiness. Using the Interstate Banking and Branching Efficiency Act (IBBEA) as an exogenous shock to banking competition, we find that banking competition increases non-financial firms’ cost stickiness.
Eunsuh Lee +2 more
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Cost Stickiness and Accrual Models
SSRN Electronic Journal, 2020Previous research has shown that costs exhibit a sticky behavior: Costs increases when sales rise are larger than cost decreases when sales drop. Given that the traditional accrual models rely on the assumption of costs responding equally to sales increases and to sales decreases, the sticky behavior of costs can make these models misspecified. In this
Manuel Cano, Manuel Nunez-Nickel
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2018
This chapter provides the framework for the two empirical studies presented in the subsequent chapters of my thesis. Section 2.1 describes the origin and development of the cost stickiness concept in the research literature. Section 2.2 considers various sources for cost stickiness occurrence and classifies them.
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This chapter provides the framework for the two empirical studies presented in the subsequent chapters of my thesis. Section 2.1 describes the origin and development of the cost stickiness concept in the research literature. Section 2.2 considers various sources for cost stickiness occurrence and classifies them.
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Uncertainty avoidance and cost stickiness
2023Submission note: A thesis submitted in total fulfilment of the requirements for the degree of Doctor of Philosophy to the Department of Accounting, La Trobe Business School, College of Arts, Social Sciences and Commerce, La Trobe University, Bundoora.A recent development in research on cost behaviour is the emergence of the concept of sticky cost ...
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Trade credit and cost stickiness
Accounting & Finance, 2020AbstractUsing a large sample of US data, we examine the relation between trade credit and cost behaviour and further investigate the moderating effects on this relation of agency problem, product market competition, and customer concentration. We find that firms using high levels of trade credit exhibit lower cost stickiness and this is prevalent in ...
Mabel D. Costa, Ahsan Habib
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