Results 171 to 180 of about 37,869 (204)

Earning Management and Cost stickiness

Advanced Science and Technology Letters, 2015
This study investigates the effects of incentives for earnings management on the stickiness of selling, general, and administrative expenses. It first shows that cost behaviors are different for earnings management suspect firms and non-suspect ones.
Jeong-Ho Koo, Seungah Song, Tae-Young Paik   +2 more
openaire   +1 more source

Cost Stickiness and Analysts’ Implied Cost Forecasts

2012
The analysis of financial analysts’ consideration of cost stickiness presented in the following chapter is based on my research study, which has been presented at the 34th Annual Congress of the European Accounting Association in Rome, Italy, and at the 2011 Annual Meeting of the American Accounting Association in Denver, Colorado.
openaire   +1 more source

Sticky Costs and Executive Compensation

SSRN Electronic Journal, 2008
Shareholders have recently criticized compensation committees for blindly protecting executives from earnings underperformance. We investigate this claim by considering whether compensation committees consider the "sticky cost" relation between sales and expenses in determining executive bonus compensation.
Wendy J. Bailey, Marcus L. Caylor, Thomas J. Lopez   +2 more
openaire   +1 more source

Cost Stickiness and Discretionary Revenues

korean management review, 2015
본 연구는 원가행태의 하방경직성과 재량적 매출발생액과의 상관관계를 살펴보았다. 원가행태는 하방경직적이라고 알려져 있는데, 이는 경영자가 당기 매출이 감소한 시점에서 원가를 비례적으로 감소시키지 않고 운휴설비를 보유하게 될 때 나타난다. 이러한 경영자의 의사결정은 향후 매출추이에 대한 긍정적인 전망에 기인할 수도 있지만, 기업규모를 증가시켜 자신이 누리는 사적효용의 크기를 증가시키려는 기회주의적 동기로부터 유발될 수도 있다. 본 연구는 대리인문제에 기반한 원가행태의 하방경직성에 주목하여 이러한 원가행태의 하방경직성이 재량적 매출발생액으로 이어지는지를 살펴보았다.
openaire   +1 more source

Sticky Cost Drivers: An Analytical Study of Cost Stickiness’ Causes

المجلة العلمیة للدراسات والبحوث المالیة والتجاریة, 2022
openaire   +1 more source

Information Environment and Cost Stickiness

SSRN Electronic Journal, 2021
Nishant Agarwal, Abdul Mohi Khizer, Mani Sethuraman   +2 more
openaire   +1 more source

Geopolitical Risks and Cost Stickiness

Korean Accounting Information Association, 2021
Chaehyun Kim, Seonmi Kim, Eunsuh Lee
openaire   +1 more source

Analysts’ Implied Cost Forecasts and Cost Stickiness

SSRN Electronic Journal, 2011
Daniel Baumgarten, Max Berens, Carsten Homburg   +2 more
openaire   +1 more source

Time to add screening for financial hardship as a quality measure?

Ca-A Cancer Journal for Clinicians, 2021
Cathy J Bradley, K Robin Yabroff, Ya-Chen Tina Shih   +2 more
exaly  

Cost Stickiness

Controlling, 2015
openaire   +1 more source