Results 21 to 30 of about 7,690 (257)
Sticky cost behavior of bank’s executive compensation in four South East Asian countries
Journal of Economics, Business & Accountancy Ventura, 2017 Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it ...
Etik Kresnawati +2 more
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Manager Overconfidence and Cost Stickiness [PDF]
E3S Web of Conferences, 2021 China market economy is in a new period of structural deceleration. Factors, such as fierce external competition and the advancement of the globalization process have put Chinese companies under enormous development pressure. Cost management is very important for improving the utilization rate of resources, the core competitiveness of an enterprise ...
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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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PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN
Jurnal Riset Akuntansi Kontemporer, 2018 This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity.
Rahmawati Kartikasari +2 more
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The Relationship between Real Earnings Management and Cost Behavior
SEISENSE Journal of Management, 2019 Purpose- This research aims to examine the relationship between real earnings management (REM) and sticky Selling General and Administrative (SG&A) costs in the case of a developing economy. Design/Methodology- The study employed a purposive sampling
Bismark Yiadom Boakye +2 more
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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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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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Incerteza econômica e Sticky Costs
Revista Catarinense da Ciência ContábilEste estudo investiga os efeitos da incerteza econômica, mensurada pela proxy Indicador de Incerteza da Economia – Brasil (IIE-Br), sobre o comportamento dos custos das concessionárias de distribuição de energia elétrica no Brasil entre 2011 e 2023 ...
Gilderlanio Alves Holanda +3 more
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Cahiers Agricultures, 2021 Origin labeling and quality upgrading through farmer organizations have been considered as solutions to reduce transaction costs and improve market bargaining power. This paper explores whether belonging to a farmer organization that improves and signals
Wang Huaiyu, Anh Dao The, Moustier Paule
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