Results 221 to 230 of about 7,690 (257)
Some of the next articles are maybe not open access.
Cost Stickiness and Accrual Models
SSRN Electronic Journal, 2020Previous research has shown that costs exhibit a sticky behavior: Costs increases when sales rise are larger than cost decreases when sales drop. Given that the traditional accrual models rely on the assumption of costs responding equally to sales increases and to sales decreases, the sticky behavior of costs can make these models misspecified. In this
Manuel Cano, Manuel Nunez-Nickel
openaire +1 more source
Sticky Costs and Executive Compensation
SSRN Electronic Journal, 2008Shareholders have recently criticized compensation committees for blindly protecting executives from earnings underperformance. We investigate this claim by considering whether compensation committees consider the "sticky cost" relation between sales and expenses in determining executive bonus compensation.
Wendy J. Bailey +2 more
openaire +1 more source
2018
This chapter provides the framework for the two empirical studies presented in the subsequent chapters of my thesis. Section 2.1 describes the origin and development of the cost stickiness concept in the research literature. Section 2.2 considers various sources for cost stickiness occurrence and classifies them.
openaire +1 more source
This chapter provides the framework for the two empirical studies presented in the subsequent chapters of my thesis. Section 2.1 describes the origin and development of the cost stickiness concept in the research literature. Section 2.2 considers various sources for cost stickiness occurrence and classifies them.
openaire +1 more source
Earning Management and Cost stickiness
Advanced Science and Technology Letters, 2015This study investigates the effects of incentives for earnings management on the stickiness of selling, general, and administrative expenses. It first shows that cost behaviors are different for earnings management suspect firms and non-suspect ones.
Jeong-Ho Koo +2 more
openaire +1 more source
Uncertainty avoidance and cost stickiness
2023Submission note: A thesis submitted in total fulfilment of the requirements for the degree of Doctor of Philosophy to the Department of Accounting, La Trobe Business School, College of Arts, Social Sciences and Commerce, La Trobe University, Bundoora.A recent development in research on cost behaviour is the emergence of the concept of sticky cost ...
openaire +1 more source
Sticky Cost Drivers: An Analytical Study of Cost Stickiness’ Causes
المجلة العلمیة للدراسات والبحوث المالیة والتجاریة, 2022openaire +1 more source
2019
Η εν λόγω διπλωματική εργασία πραγματεύεται μια από τις σημαντικότερες πτυχές για την ανάλυση της επιτυχίας των εταιριών,την συμπεριφορά του κόστους. Για την πλήρη κατανόηση του κόστους, γίνεται εξαρχής αναφορά σε βασικές αρχές & έννοιες της Λογιστικής, καταλήγοντας στον κλάδο της Κοστολόγησης και ειδικότερα στην ανάλυση του φαινομένου stickiness, το ...
openaire +1 more source
Η εν λόγω διπλωματική εργασία πραγματεύεται μια από τις σημαντικότερες πτυχές για την ανάλυση της επιτυχίας των εταιριών,την συμπεριφορά του κόστους. Για την πλήρη κατανόηση του κόστους, γίνεται εξαρχής αναφορά σε βασικές αρχές & έννοιες της Λογιστικής, καταλήγοντας στον κλάδο της Κοστολόγησης και ειδικότερα στην ανάλυση του φαινομένου stickiness, το ...
openaire +1 more source
Information Environment and Cost Stickiness
SSRN Electronic Journal, 2021Nishant Agarwal +2 more
openaire +1 more source
Cost Stickiness and Discretionary Revenues
korean management review, 2015본 연구는 원가행태의 하방경직성과 재량적 매출발생액과의 상관관계를 살펴보았다. 원가행태는 하방경직적이라고 알려져 있는데, 이는 경영자가 당기 매출이 감소한 시점에서 원가를 비례적으로 감소시키지 않고 운휴설비를 보유하게 될 때 나타난다. 이러한 경영자의 의사결정은 향후 매출추이에 대한 긍정적인 전망에 기인할 수도 있지만, 기업규모를 증가시켜 자신이 누리는 사적효용의 크기를 증가시키려는 기회주의적 동기로부터 유발될 수도 있다. 본 연구는 대리인문제에 기반한 원가행태의 하방경직성에 주목하여 이러한 원가행태의 하방경직성이 재량적 매출발생액으로 이어지는지를 살펴보았다.
openaire +1 more source
International Journal of Managerial and Financial Accounting, 2020
Dimitris Balios
exaly +2 more sources
Dimitris Balios
exaly +2 more sources