Results 31 to 40 of about 3,658 (256)

Examining managerial overconfidence behavioral explanation effect on cost stickiness: Comparison with economic and agency theory based factors [PDF]

بررسی‌های حسابداری و حسابرسی, 2014
Managerial overconfidence behavioral factor causes cost asymmetric. Prior literature focuses on economic and agency explanations about cross sectional variation in the degree of cost stickiness.
Mehdi Heidari
doaj   +1 more source

Does Corporate Sustainability Management Moderate the Relationship Between Cost Stickiness and Earnings Management? The Case of Egypt [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية
The main objective of this study is to examine the moderating role of corporate sustainability management on the relationship between cost stickiness and earnings management. In this research, a sample of 256 observations from 65 Egyptian firms listed on
Yasmine Safwat Ibrahim Hassan, Ahmed Mahmoud Mohamed Youssef, Nancy Mohamed Mahmoud Ahmed   +2 more
doaj   +1 more source

The effect of Intangible Assets on the Firm’s Financial Performance and Mediating Role of the Cost Stickiness in Tehran Stock Exchange [PDF]

Journal of Asset Management and Financing, 2021
The purpose of this study is to investigate the mediating role of the cost stickiness in the relationship between intangible assets and the financial performance of companies listed on the Tehran Stock Exchange.
Mohammad Namazi, Yasser Shakeri
doaj   +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

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, Lindawati Gani, Elvia R. Shauki, Lianny Leo   +3 more
doaj   +1 more source

Sticky Costs and Anti-Sticky Costs

Revista Catarinense da Ciência Contábil
This study analyzed the asymmetric behavior of costs in Brazilian publicly traded companies during different phases of the economic cycle. The methodology is characterized as descriptive, documentary, and quantitative research. The sample comprised 184 companies from 2010 to 2023.
Stephan Klaus Bubeck, Alini da Silva
openaire   +1 more source

Dynamic Operations in Macromolecular Data Storage

Angewandte Chemie, EarlyView.
With the exponential growth of digital data and the limitations of conventional silicon‐based storage and computing technologies, macromolecular data storage, the practice of encoding digital information within large, complex molecules like DNA or synthetic polymers, has emerged as a scalable and sustainable alternative to traditional digital ...
Jakub Ossowski, Oskar Affenberger, Jean‐François Lutz, Maria Nerantzaki   +3 more
wiley   +2 more sources

Optimizing photoactivation of PA‐mCherry for optical pooled CRISPR screens

FEBS Open Bio, EarlyView.
Photoactivatable PA‐mCherry finds widespread use to optically tag individual cells. However, confocal 405 nm UV laser‐scanning (normal scan) is much less efficient than widefield UV illumination, limiting the use of PA‐mCherry on confocal instruments. We remedy this limitation by reporting that rapid and repeated confocal scanning with a low‐intensity,
Sravasti Mukherjee, Giulia Zanetti, Bram van den Broek, Kees Jalink   +3 more
wiley   +1 more source

The Effect of Macroeconomic Uncertainties on Cost Structure: An Application to the BIST Manufacturing Sector

Ekonomi, Politika & Finans Araştırmaları Dergisi
In this study, which aims to ascertain the impact of macroeconomic uncertainty on cost stickiness, the annual data from 113 manufacturing companies operating in Borsa Istanbul (BIST) for the period 2007-2022 were analyzed using panel data regression ...
Emre Horasan, Emel Kılıçbey
doaj   +1 more source

Biodegradable 3D‐Printable and Coatable Antifouling Composites for Marine Applications

Advanced Functional Materials, EarlyView.
Marine biofouling damages submerged surfaces and raises greenhouse gas emissions. Biodegradable antifouling biocomposites were developed by hot‐mixing beeswax, Tween 80, and calcium stearate or stearic acid. Adjusting the component ratio enables processing via hot‐pressing, 3D‐printing, or dip‐coating.
Gabriele Corigliano, Lorenzo Ravelli, Martina Nardi, Ruowen Tu, Elena Bellini, Valerio Isa, Carlo Filippeschi, Roberta Finazzi, Luca Ceseracciu, Niloofar Paknezhad, Vincenzo Scribano, Paolo Galli, Silvia Lavorano, Simone Montano, Barbara Mazzolai, Marco Contardi, Pietro Cataldi, Athanassia Athanassiou   +17 more
wiley   +1 more source