An Investigation of the Moderating Role of Egyptian Firm’s Characteristics on the Relationship between Costs Stickiness and Firm Profitability [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2023 This study seeks to investigate the effect of four firm’s characteristics on the degree of cost stickiness and to examine the moderating role of these characteristics on the relationship between cost stickiness and firm’s profitability in Egyptian ...
نانسي محمد محمود احمد
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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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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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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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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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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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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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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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The Effect of Managerial Short-Termism on Cost Stickiness of Firms Listed on Tehran Stock Exchange [PDF]
Journal of Asset Management and Financing, 2019 Objective: Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations.
Zohreh Hajiha +2 more
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