Does Managerial Ability Lead to Different Cost Stickiness Behavior? Evidence from ASEAN Countries
International Journal of Financial Studies, 2022 This study aims to test cost stickiness behavior under different managerial ability levels. Managerial ability plays an important role in resource-related decision making.
Mitha Dwi Restuti +3 more
doaj +1 more source
Research note: an analytical perspective on market decisions and asymmetric cost behavior [PDF]
, 2020 Asymmetric cost behavior has attracted the interest of many (empirical) researchers in the last years. Prior research determines several sources of this behavior such as resource adjustment costs, uncertainties and related beliefs, agency problems ...
Riegler, Christian +1 more
core +1 more source
Earnings management, corporate governance and expense sticki
China Journal of Accounting Research, 2016 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.
Shuang Xue, Yun Hong
doaj +1 more source
HOW ADJUSTMENT COST RELATE WITH STICKINESS COST?
Jurnal Reviu Akuntansi dan Keuangan, 2019 This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study.
Nurafni Eltivia +3 more
openaire +2 more sources
Scheme of Recent Advances in the Field of Accounting and Economics: Application of Macro Accounting Theory in Economic Forecasting [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 Macro accounting introduces the cost stickiness behavior of all companies as aggregate cost stickiness. This theory states that since the periods of aggregate cost stickiness are more likely to be reserved for resources by companies facing with fall in ...
Vahid Bekhradi Nasab +2 more
doaj +1 more source
Cost stickiness and firm value
Journal of Management Control, 2023 AbstractIn this paper we explore the association between cost stickiness and firm value. Using a large sample of U.S. data, we find a robust negative relationship between cost stickiness and firm value. We then explore whether the resource adjustment, managerial expectations, and agency theories of cost stickiness affect the negative relation and find ...
Mabel D Costa, Ahsan Habib
openaire +1 more source
Dividend regulation and cost stickiness: evidence from a quasi-natural experiment
China Accounting and Finance Review, 2022 This paper aims to examine the effect of dividend regulation on cost stickiness (i.e. the asymmetric change in firm expense between sales increase and sales decrease) and explore the underlying mechanism.
Liangyin Chen +3 more
doaj +1 more source
Interest Rate Pass-Through to Macroeconomic Variables: The Nigerian Experience [PDF]
, 2013 The effectiveness of monetary policy depends on the adjustment response of Central Banks short-term interest rate on the real interest rates charged by commercial banks and ultimately on macroeconomic indicators of investment and consumption in the ...
Alege, P. O., Ogundipe, Adeyomi A.
core +2 more sources
Political uncertainty and cost stickiness: evidence from prefecture-city official turnover in China
China Accounting and Finance Review, 2022 The aim of this study is to investigate the impact of local political uncertainty on the asymmetric cost behavior (i.e. cost stickiness) for listed firms in China.
Zheyao Pan, Guangli Zhang, Huixuan Zhang
doaj +1 more source
Faecal sludge simulants to aid the development of desludging technologies [PDF]
, 2015 This paper presents a review of currently available data from the literature on the undrained shear strength, bulk density, stickiness and debris content of faecal sludge.
Byrne, A. +7 more
core +3 more sources