Results 11 to 20 of about 14,936 (257)
Comparative analysis of sticky SGA costs and cost of goods sold: Evidence from Tehran Stock Exchange [PDF]
Management 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
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Effect of Cost Stickiness on Symmetry Time Profit with Emphasis on Relationship between Cost Stickiness and Conditional Conservatism [PDF]
مجله 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
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The Relationship between Real Earnings Management and Cost Behavior
SEISENSE 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
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PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN
Jurnal Riset Akuntansi Kontemporer, 2018 This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity.
Rahmawati Kartikasari +2 more
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Empirical Investigation of Cost Stickiness in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2014 The cost behavior is response to changes in activity level costs. Managers, who understand how costs behave, better predict the costs in different operating conditions. This allows them to better plan activities resulting from their operating income.
Sakine Sheibe, Zahar Fathi, Sahar Sepasi
doaj +1 more source
Macroeconomic uncertainty and cost stickiness [PDF]
E3S Web of Conferences, 2020 Cost management is the core issue related to the development of enterprises, and studying enterprise cost behavior will contribute to optimizing enterprise decisions. However, an enterprise is not an independent organization. Instead, it exists and is affected by the macroeconomic environment.
Li Ziyang +3 more
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The Stickiness of Selling, General, and Administrative Costs in the Indonesian Companies
International Research Journal of Business Studies, 2014 Selling, general and administration costs are the main components in the Income Statement. A large number of permanent staff in sales and marketing department will make the company dominated by the fixed costs.
Benny Armanto +2 more
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Sticky cost behavior of bank’s executive compensation in four South East Asian countries
Journal of Economics, Business & Accountancy Ventura, 2017 Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it ...
Etik Kresnawati +2 more
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Sticky Prices, No Menu Costs [PDF]
International Finance Discussion Papers, 2002 A model that contains no costs to changing prices but in which prices do not respond to nominal shocks is presented. In models that do not feature superneutrality of money flexible price equilibria will allow certain types of monetary shocks to affect the real economy.
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Mix Stickiness Under Asymmetric Cost Information [PDF]
Management Science, 2019 In most organizations, the agent has superior information about the relative costs of different products or activities. This handicaps the principal when the principal seeks to adjust the product mix. Our main conceptual finding is that there is “mix stickiness.” The agent’s superior information about the relative costs of different products or ...
Rick Antle, Peter Bogetoft
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