Results 121 to 130 of about 14,374 (162)
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SSRN Electronic Journal, 2013
Sticky costs occur when costs increase more when activity rises than they decrease when activity falls by an equivalent amount. In sticky costs literature cost behavior is evaluated by correlating the current growth in Selling General and Administrative costs with current revenue growth.
John Sorros, Alkiviadis Karagiorgos
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Sticky costs occur when costs increase more when activity rises than they decrease when activity falls by an equivalent amount. In sticky costs literature cost behavior is evaluated by correlating the current growth in Selling General and Administrative costs with current revenue growth.
John Sorros, Alkiviadis Karagiorgos
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Banking competition and cost stickiness
Finance Research Letters, 2021Abstract In this paper, we examine how banking competition affects non-financial firms’ cost stickiness. Using the Interstate Banking and Branching Efficiency Act (IBBEA) as an exogenous shock to banking competition, we find that banking competition increases non-financial firms’ cost stickiness.
Eunsuh Lee +2 more
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Stakeholder orientation and cost stickiness
Journal of Behavioral and Experimental Finance, 2021Abstract We examine the relationship between stakeholder orientation and cost stickiness (i.e., managerial asymmetric resource allocation decisions in response to firms’ activities change). Using the staggered adoption of the U.S. non-shareholder constituency statutes as a proxy for stakeholder orientation, we find strong empirical evidence of a ...
Xianyang Xin +2 more
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Managerial Overconfidence and Cost Stickiness
SSRN Electronic Journal, 2013We propose managerial overconfidence as a behavioral explanation for SG&A cost stickiness. Building on the psychology literature, we predict that overconfident managers are more likely to overestimate future demand and therefore less likely to cut SG&A costs when sales decline.
Clara Xiaoling Chen +2 more
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Cost Stickiness and Accrual Models
SSRN Electronic Journal, 2020Previous research has shown that costs exhibit a sticky behavior: Costs increases when sales rise are larger than cost decreases when sales drop. Given that the traditional accrual models rely on the assumption of costs responding equally to sales increases and to sales decreases, the sticky behavior of costs can make these models misspecified. In this
Manuel Cano, Manuel Nunez-Nickel
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Sticky Costs and Executive Compensation
SSRN Electronic Journal, 2008Shareholders have recently criticized compensation committees for blindly protecting executives from earnings underperformance. We investigate this claim by considering whether compensation committees consider the "sticky cost" relation between sales and expenses in determining executive bonus compensation.
Wendy J. Bailey +2 more
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2018
This chapter provides the framework for the two empirical studies presented in the subsequent chapters of my thesis. Section 2.1 describes the origin and development of the cost stickiness concept in the research literature. Section 2.2 considers various sources for cost stickiness occurrence and classifies them.
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This chapter provides the framework for the two empirical studies presented in the subsequent chapters of my thesis. Section 2.1 describes the origin and development of the cost stickiness concept in the research literature. Section 2.2 considers various sources for cost stickiness occurrence and classifies them.
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Earning Management and Cost stickiness
Advanced Science and Technology Letters, 2015This study investigates the effects of incentives for earnings management on the stickiness of selling, general, and administrative expenses. It first shows that cost behaviors are different for earnings management suspect firms and non-suspect ones.
Jeong-Ho Koo +2 more
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Uncertainty avoidance and cost stickiness
2023Submission note: A thesis submitted in total fulfilment of the requirements for the degree of Doctor of Philosophy to the Department of Accounting, La Trobe Business School, College of Arts, Social Sciences and Commerce, La Trobe University, Bundoora.A recent development in research on cost behaviour is the emergence of the concept of sticky cost ...
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2019
Η εν λόγω διπλωματική εργασία πραγματεύεται μια από τις σημαντικότερες πτυχές για την ανάλυση της επιτυχίας των εταιριών,την συμπεριφορά του κόστους. Για την πλήρη κατανόηση του κόστους, γίνεται εξαρχής αναφορά σε βασικές αρχές & έννοιες της Λογιστικής, καταλήγοντας στον κλάδο της Κοστολόγησης και ειδικότερα στην ανάλυση του φαινομένου stickiness, το ...
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Η εν λόγω διπλωματική εργασία πραγματεύεται μια από τις σημαντικότερες πτυχές για την ανάλυση της επιτυχίας των εταιριών,την συμπεριφορά του κόστους. Για την πλήρη κατανόηση του κόστους, γίνεται εξαρχής αναφορά σε βασικές αρχές & έννοιες της Λογιστικής, καταλήγοντας στον κλάδο της Κοστολόγησης και ειδικότερα στην ανάλυση του φαινομένου stickiness, το ...
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