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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, 2021 This study aims to examine effects of sales cost stickiness and administrative cost stickiness on earnings management level. Next, the authors explore whether financial leverage, company size audit firm type and operating cash flow affect the earnings ...
Hong Nguyen Thi Phuong +1 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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Systems, 2023 It is of great value to study the stickiness of enterprise cost for reducing enterprise cost and improving enterprise performance. This paper selected all A-share non-financial listed companies from 2014 to 2019 to study the impact of executive power and
Dongxue Zhai +3 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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Sticky Prices, No Menu Costs [PDF]
International Finance Discussion Papers, 2002 A model that contains no costs to changing prices but in which prices do not respond to nominal shocks is presented. In models that do not feature superneutrality of money flexible price equilibria will allow certain types of monetary shocks to affect the real economy.
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Sticky Costs e Anti-Sticky Costs
Revista Catarinense da Ciência ContábilEste estudo analisou o comportamento assimétrico dos custos de companhias abertas brasileiras durante fases do ciclo econômico. A metodologia refere-se à pesquisa descritiva, documental e quantitativa. A amostra compreendeu 184 empresas, no período de 2010-2023.
Stephan Klaus Bubeck, Alini da Silva
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The temporal impact of cost stickiness on firm value: An empirical study on companies listed in the Egyptian stock exchange [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThis study aims to investigate the impact of cost stickiness on firm value and whether this impact differs between the short-term and the long-term and acrossdifferent cost categories.
تقى خالد عبدالحميد +2 more
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The Role of Cost Stickiness in Estimating Conditional Conservatism [PDF]
پژوهشهای تجربی حسابداری, 2015 Empirical research documents a linear relation between earnings and stock returns, and often attributes this pattern to conditional conservatism—more timely recognition of bad news than good news.
Mohammad Hosein Safarzadeh +1 more
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