Results 11 to 20 of about 37,869 (204)
Strategy and cost stickiness under different managerial abilities: Evidence from Southeast Asia
Cogent Business & Management, 2022 Firms’ strategies reflect their competitive advantages, such as the prospector focuses on innovation and defenders focus on cost efficiency. The differences in strategies’ competitive advantages imply different resource management to different magnitude ...
Mitha Dwi Restuti +3 more
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Humanities & Social Sciences Communications, 2023 This paper uses the data from the Chinese capital market to study the relationship between cost stickiness, earnings forecast accuracy and stock price information content.
Jia Li, Zhoutianyang Sun
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The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The main aim of this study is to separate the origins of “selling, general, and administrative costs (SG&A)” and “cost of goods sold (COGS)” stickiness and investigate their sources effects on earnings forecast accuracy (EFA).
Ali Shirzad +3 more
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Trade Credit and Cost Stickiness Focusing on the Agency Problem and Customer Concentration [PDF]
پژوهشهای تجربی حسابداری, 2022 Understanding cost behavior in the case of sale changes and examining the factors effective on asymmetric cost behavior lead to the greater awareness of managers' motivations and decisions.
mona parsaei, sara sohrabi
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Effect of Prior Sales Changes on Asymmetric Cost Behavior [PDF]
پژوهشهای تجربی حسابداری, 2015 Recent experimental researches conducted on cost behavior have shown that costs are increased following increase in sales but they are not decreased similarly when sales is reduced. This Asymmetric Cost Behavior is called cost stickiness. One of the most
Naser Izadinia +2 more
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Financing constraints, internal control quality and cost stickiness
Journal of Business Economics and Management, 2021 Managers think that retaining resources is more effective than rebuilding resources after exhausting them. However, financing constraints have brought great uncertainty to this resource decision-making implemented by managers.
Yufeng Chen, Yanbai Ma
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Sticky cost behavior: evidence from Egypt [PDF]
Journal of Accounting in Emerging Economies, 2017 PurposeThe purpose of this paper is to provide further empirical evidence on the asymmetric cost behavior, cost stickiness, in an emerging country, Egypt, which lacks academic research on this subject.Design/methodology/approachThis study uses multiple regression analysis to analyze the behavior of selling, general, and administrative costs (SG&A ...
Ibrahim, Awad, Ezat, Amr
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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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Management Characteristics and Cost Stickiness: An Examination Based on Agency Theory [PDF]
Environmental Energy and Economic Research, 2021 Understanding how costs behave is a vital and critical issue for managers, management accountants, and financial analysts. Using agency theory, this paper addresses the empirical question of whether the management characteristics can help explain the ...
Abbas Ali Daryaei +3 more
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Mix Stickiness Under Asymmetric Cost Information [PDF]
Management Science, 2019 In most organizations, the agent has superior information about the relative costs of different products or activities. This handicaps the principal when the principal seeks to adjust the product mix. Our main conceptual finding is that there is “mix stickiness.” The agent’s superior information about the relative costs of different products or ...
Rick Antle, Peter Bogetoft
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