Results 111 to 120 of about 14,374 (162)

SonoGuar: A Self-healing Hydrogel for Higher Fidelity Ultrasound-guided Procedure Training. [PDF]

open access: yesWest J Emerg Med
Bikkani A   +10 more
europepmc   +1 more source

Multiaxial oil-repellent surfaces for self-cleaning of sticky dust and enhanced photovoltaic efficiency. [PDF]

open access: yesNat Commun
Koleczko MJ   +12 more
europepmc   +1 more source

Left-Handed Helices in DNA Nanotechnology. [PDF]

open access: yesJACS Au
Selvam S   +2 more
europepmc   +1 more source

Cost Stickiness in Brazilian Firms [PDF]

open access: possibleSSRN Electronic Journal, 2004
Conventional cost accounting assumes that the relation between cost and volume is symmetric for volume increases and decreases. We test an alternative model where costs increase more when activity rises than they decrease when activity falls by an equivalent amount.
Otavio Ribeiro De Medeiros   +1 more
openaire   +1 more source

Cost Structure and Sticky Costs

SSRN Electronic Journal, 2011
ABSTRACT Beginning with Anderson, Banker, and Janakiraman (2003), a rapidly growing body of literature attributes the short-run asymmetric cost response to activity changes (i.e., sticky costs) resulting from short-run managerial choices. In this paper, we are agnostic on the theory of sticky costs. Rather, we focus on empirical tests of
Ramji Balakrishnan   +2 more
openaire   +1 more source

Internal Governance and Cost Stickiness

Journal of Management Accounting Research, 2023
ABSTRACT Internal governance is the bottom-up governance mechanism within the top management team (hereinafter referred to as “TMT”) through which key subordinates internally monitor the Chief Executive Officer (CEO). We find that cost stickiness is negatively associated with internal governance after controlling for legitimate economic ...
Bo Zhang, Limei Yang, Ruixue Zhou
openaire   +1 more source

Trade credit and cost stickiness

Accounting & Finance, 2020
AbstractUsing a large sample of US data, we examine the relation between trade credit and cost behaviour and further investigate the moderating effects on this relation of agency problem, product market competition, and customer concentration. We find that firms using high levels of trade credit exhibit lower cost stickiness and this is prevalent in ...
Mabel D. Costa, Ahsan Habib
openaire   +1 more source

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