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Keywords: cost behavior
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Journal Articles
The Accounting Review (2018) 93 (3): 299–325.
Published: 01 May 2018
.... DeFond. April 2015 August 2017 2018 cost behavior cost stickiness unemployment rate forecasting Predicting unemployment is one of the major tasks faced by policymakers. Rising unemployment often triggers intervention by the Federal Reserve and the government as part...
Journal Articles
The Accounting Review (2016) 91 (6): 1671–1696.
Published: 01 November 2016
.... Editor's note: Accepted by Kenneth A. Merchant. March 2014 January 2016 2016 cost management labor costs ownership structure banks financial reporting incentives cost behavior In this study, I examine the influence of ownership structure on labor decisions by comparing...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2014) 89 (3): 839–865.
Published: 01 May 2014
...Rajiv D. Banker; Dmitri Byzalov; Jose M. Plehn-Dujowich ABSTRACT We investigate analytically and empirically the relationship between demand uncertainty and cost behavior. We argue that with more uncertain demand, unusually high realizations of demand become more likely. Accordingly, firms...