Results 31 to 40 of about 14,374 (162)
Investigating of the Impact of Selling, General, and Administrative Costs Behavior on Future Profitability [PDF]
مجله دانش حسابداری, 2014 In the fundamental analysis, it is claimed that an increase in the ratio of selling, general, and administrative costs to sales (SG&A) represents management inefficiency in controlling costs and could be interpreted as negative signal about future ...
Hamid Haghighat +1 more
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Insects, 2022 Arbovirus diseases, such as dengue, chikungunya, and Zika, are important public health problems. Controlling the major vector, Aedes aegypti, is the only approach to suppressing these diseases.
Pattamaporn Kittayapong +3 more
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The relationship between earning management incentives and cost stickiness: Empirical evidence Egypt [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2020 This study investigates the relationship between managerial incentives to earnings management and cost stickiness. I argue that when managers have incentives to earnings management, they tend to increase costs less for an increase in sales and to ...
محمد السيد حسونة
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Does Cost Behavior Vary with Institutional Ownership: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةPurpose: The objective of this study is to investigate the impact of institutional ownership structure as an internal corporate governance mechanism on the behavior of SG&A costs and COGS in in companies listed on the Egyptian Stock Exchange (ESE ...
ابراهيم عبد المجيد القليطى +2 more
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BİST’DE SEKTÖRLER İTİBARİYLE MALİYET YAPIŞKANLIĞININ PANEL VERİ ANALİZİ İLE İNCELENMESİ
SDÜ Vizyoner Dergisi, 2019 Maliyet davranışı; işletmenin faaliyet hacmindeki değişmelere bağlı olarak belirli bir maliyet unsurunun nasıl değişeceği ya da nasıl davranacağını ifade etmektedir.
Vesile Ömürbek +3 more
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Factors Affecting Sticky Cost in Non-cyclical Consumer Companies in Indonesia
Jurnal AkuntansiThis study aims to determine the effect of assets intensity, Good Corporate Governance, and audit quality on sticky cost. Type of data used was secondary data sourced from the company’s financial statement from www.idx.co.id. The population in this study
Monifa Nirely Wijaya, Diana Frederica
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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
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Rapid and low-cost insect detection for analysing species trapped on yellow sticky traps
Scientific Reports, 2021 While insect monitoring is a prerequisite for precise decision-making regarding integrated pest management (IPM), it is time- and cost-intensive. Low-cost, time-saving and easy-to-operate tools for automated monitoring will therefore play a key role in ...
Elias Böckmann +3 more
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, 2021 This study investigates the cost stickiness phenomenon and how it is influenced by macroeconomic conditions and firm characteristics in Sweden. Cost stickiness refers to asymmetric cost behavior, where the cost increase that accompanies a rise in economic activities exceeds the cost decrease resulting from an equivalent fall in economic activities ...
Alfaysal, Rami, Kuang, Jiachun
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Impacts of cost stickiness on profitability: The case of listed companies in Vietnam
Journal of International Economics and Management, 2018 According to the traditional cost behavior, costs are categorized as fixed or variable costs. Variable costs change proportionately with changes in the activity driver.
Thi Huyen Huong Dang
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