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
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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
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Does Corporate Sustainability Management Moderate the Relationship Between Cost Stickiness and Earnings Management? The Case of Egypt [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةThe 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 +2 more
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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
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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
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Sticky Costs and Anti-Sticky Costs
Revista Catarinense da Ciência ContábilThis 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
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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 +3 more
wiley +1 more source
Ekonomi, Politika & Finans Araştırmaları DergisiIn 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
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High‐Performance Bio‐Glue From the Berries of a Parasitic Plant
Advanced Materials, EarlyView.We report a fully bio‐based adhesive derived primarily from a (poly)saccharide extract obtained from the berries of the hemi‐parasitic plant mistletoe (Viscum album), supplemented with tannic and malic acid without any further chemical functionalization.
Ufuk Gürer +8 more
wiley +1 more source
Enterprise digital transformation, managerial myopia and cost stickiness
Humanities & Social Sciences CommunicationsUsing Chinese-listed enterprise data from 2010 to 2021, we study the relationships among enterprise digital transformation, managerial myopia and cost stickiness. The results show that enterprise digital transformation inhibits cost stickiness, including
Yu Li +4 more
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