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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.
Stephan Klaus Bubeck, Alini da Silva
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Determinants of Sticky Cost Behavior [PDF]
مجله دانش حسابداری, 2020 Objective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation ...
Reza Hosseinipour +2 more
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The role of sticky cost behavior in supply chain management: Evidence from Jordan [PDF]
Problems and Perspectives in Management, 2023 This study aims to examine the relationship between sticky cost behavior and supply chain management of Jordanian manufacturing firms. The data are collected using a questionnaire targeting 25 Jordanian manufacturing firms.
Mohammad Fawzi Shubita
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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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An Investigation of the Moderating Role of Egyptian Firm’s Characteristics on the Relationship between Costs Stickiness and Firm Profitability [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2023 This study seeks to investigate the effect of four firm’s characteristics on the degree of cost stickiness and to examine the moderating role of these characteristics on the relationship between cost stickiness and firm’s profitability in Egyptian ...
نانسي محمد محمود احمد
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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
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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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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
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An Empirical investigation of Inventory Stickiness [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Recent research shows that expenses and assets change much less when income decreases than they do when income increases. Assets and expenses which behave in this manner are referred to as "sticky".
Gholamreza Karami +2 more
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Sticky cost behavior: evidence from Egypt [PDF]
Journal of Accounting in Emerging Economies, 2017 PurposeThe purpose of this paper is to provide further empirical evidence on the asymmetric cost behavior, cost stickiness, in an emerging country, Egypt, which lacks academic research on this subject.Design/methodology/approachThis study uses multiple regression analysis to analyze the behavior of selling, general, and administrative costs (SG&A ...
Ibrahim, Awad, Ezat, Amr
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