Results 1 to 10 of about 14,374 (162)

Sticky Cost Drivers: An Analytical Study of Cost Stickiness’ Causes [PDF]

open access: yesالمجلة العلمية للدراسات والبحوث المالية والتجارية, 2022
The current study provides an analytical study of the causes of sticky cost behavior from the perspective of both the deliberate decision theory and the cost adjustment delay theory.
Sameh Abdelsalam Mustafa
doaj   +2 more sources

Determinants of Sticky Cost Behavior [PDF]

open access: yesمجله دانش حسابداری, 2020
Objective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation ...
Reza Hosseinipour   +2 more
doaj   +2 more sources

Sticky cost behavior: evidence from Egypt [PDF]

open access: yesJournal 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 ...
Awad Ibrahim
exaly   +4 more sources

Species-level detection of thrips and whiteflies on yellow sticky traps using YOLO-based deep learning detection models [PDF]

open access: yesFrontiers in Plant Science
As of today, pest insects such as thrips and whiteflies cause the loss of 20% - 40% of the global agricultural yield. To reduce chemical pesticide use while maintaining high-quality horticultural standards, early detection of pest infestations is ...
Broes Laekeman   +8 more
doaj   +2 more sources

Does the cost behavior remain sticky? a 20-year literature review of cost stickiness

open access: yesJournal of Accounting and Investment
Research aims: This study aims to describe the development of cost stickiness research over the past twenty years globally and presents a future research agenda. Design/Methodology/Approach: The method used in this study is a systematic literature review
Diva Putri Amanda   +2 more
doaj   +2 more sources

The role of sticky cost behavior in supply chain management: Evidence from Jordan [PDF]

open access: yesProblems and Perspectives in Management, 2023
This study aims to examine the relationship between sticky cost behavior and supply chain management of Jordanian manufacturing firms. The data are collected using a questionnaire targeting 25 Jordanian manufacturing firms.
Mohammad Fawzi Shubita
doaj   +1 more source

IS COST STICKINESS A BAD SIGNAL FROM CATUR MARGA PERSPECTIVE? [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2020
: Is Cost Stickiness a Bad Signal from Catur Marga Perspective? This research seeks to explore the determinants of the asymmetry of cost behaviour from a Veda Hindu perspective, namely catur marga. The method used is the literature review.
Komang Ayu Krisnadewi   +1 more
doaj   +1 more source

Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange [PDF]

open access: yesManagement Science Letters, 2014
One of the primary assumptions in accounting industries is to expect an increase (decrease) in cost of production is proportion to increase (decrease) in sales revenue.
Majid Zanjirdar   +2 more
doaj   +1 more source

Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [PDF]

open access: yesمجله دانش حسابداری, 2014
The aim of this study is to investigate the effect of cost stickiness on symmetry time profit, emphasizing on the relationship between cost stickiness and conditional conservatism in the company accepted in Tehran Stock Exchange.
Seyed Hosein Sajadi   +2 more
doaj   +1 more source

The Relationship between Real Earnings Management and Cost Behavior

open access: yesSEISENSE Journal of Management, 2019
Purpose- This research aims to examine the relationship between real earnings management (REM) and sticky Selling General and Administrative (SG&A) costs in the case of a developing economy. Design/Methodology- The study employed a purposive sampling
Bismark Yiadom Boakye   +2 more
doaj   +1 more source

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