Results 21 to 30 of about 14,936 (257)
Sticky Costs e Anti-Sticky Costs
Revista Catarinense da Ciência ContábilEste estudo analisou o comportamento assimétrico dos custos de companhias abertas brasileiras durante fases do ciclo econômico. A metodologia refere-se à pesquisa descritiva, documental e quantitativa. A amostra compreendeu 184 empresas, no período de 2010-2023.
Stephan Klaus Bubeck, Alini da Silva
openaire +3 more sources
BBR: Brazilian Business Review, 2023 Business sectors may be affected by changes in their activity levels. For this reason, the administration requires tools that allow to show the impact on its profitability. The asymmetry in the behavior of the costs of companies belonging to the economic
Juan Carlos Aguirre-Quezada +3 more
doaj +1 more source
Jurnal Ekonomi dan Bisnis, 2016 The objective of this study is to find the indication of sticky cost behavior in Indonesian manufacturing. The cost stickiness can be indicated by asymetric reaction of costs to changes.
Lea Ratnawati, Yeterina Widi Nugrahanti
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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 C Cary
doaj +1 more source
Cost stickiness and firm value
Journal of Management Control, 2023 AbstractIn this paper we explore the association between cost stickiness and firm value. Using a large sample of U.S. data, we find a robust negative relationship between cost stickiness and firm value. We then explore whether the resource adjustment, managerial expectations, and agency theories of cost stickiness affect the negative relation and find ...
Mabel D Costa, Ahsan Habib
openaire +1 more source
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
openaire +1 more source
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
doaj +1 more source