Asymmetric Cost Behavior and Its Impact on Improving Earnings Prediction Models [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2020 The purpose of the study is to exhibit the terms, characteristics, and drivers of asymmetric cost behavior and to highlight the main factors that cause error in analysts' earnings forecasts.
رنيم حجازي
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The Effect of Changes in Sale and Sale Growth Expectations on Stickiness of Costs in Conditions of Uncertainty [PDF]
راهبرد مدیریت مالی, 2018 This research investigates the effect of sales changes and expectations of sales growth on the stickiness cost in uncertainty conditions. In the uncertainty about the most important thing, the leader of the organization is integrated cost management ...
Fatemeh Zholanezhad +2 more
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Controlling shareholder share pledging and Enterprise Cost Stickiness: Evidence from Chinese Firms [PDF]
E3S Web of Conferences, 2020 Using a sample of Chinese enterprises pledge during the period 2008-2017, this paper investigates the cost management behavior of enterprises during the pledge period of major shareholders’ stock rights.
Li Ziyang +3 more
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Are Middle Managers’ Cost Decisions Sticky? Evidence from the Field
Economic and Business Review, 2019 Anderson, Banker, and Janakiraman (2003) show that costs are “sticky” (i.e., costs change relatively less when sales decrease than when sales increase) because managers are reluctant to cut resources when sales decrease.
Byunghoon Jin, John Cary
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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 relationship between asymmetric cost behavior and financial analysts’ forecasts [PDF]
Maǧallaẗ Al-Buḥūṯ Al-TiǧāriyyaẗThe current study aims to test the relation between cost stickiness as independent variables and financial analysts’ forecast as dependent variables.Study sample is a stratified sample of 51 companies in the Egyptian market over a 8- year, period (2014 ...
ريهام محمد محمود محمد هلال +1 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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EARNINGS QUALITY AND ASYMMETRIC COST BEHAVIOR: A STUDY OF INDONESIA CAPITAL MARKET
International Journal of Innovative Technologies in Economy, 2022 This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky cost of listed firms of Jakarta Stock Exchange (JKSE). This study analyzes 1032 year-firms observations during 2012-2019 periods.
Riki Martusa +2 more
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Can mass trapping reduce thrips damage and is it economically viable? Management of the Western flower thrips in strawberry. [PDF]
PLoS ONE, 2013 The western flower thrips Frankliniella occidentalis (Pergande) (Thysanoptera: Thripidae) is a cosmopolitan, polyphagous insect pest that causes bronzing to fruit of strawberry (Fragaria x ananassa).
Clare Sampson, William D J Kirk
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The Effect of Managers’ Delta and Vega on the Asymmetric Cost Behavior of Companies [PDF]
Iranian Journal of Accounting, Auditing & FinanceThis paper examines the impact of managers’ stock incentives on changes in sales and selling, general, and administrative (SG&A) costs, which can help determine whether SG&A costs are sticky or non-sticky.
Sana Forsat, Ali Ashtab, Parviz Piri
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