Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-5 of 5
Keywords: cost behavior
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Journal:
The Accounting Review
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
Journal:
The Accounting Review
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:
The Accounting Review
The Accounting Review (2015) 90 (6): 2305–2335.
Published: 01 November 2015
...Martin Holzhacker; Ranjani Krishnan; Matthias D. Mahlendorf ABSTRACT This paper extends prior literature on cost behavior by providing insights into how firms achieve changes to cost structure in response to two important risk drivers, i.e., demand uncertainty and financial risk. Using theory from...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2014) 89 (5): 1645–1672.
Published: 01 September 2014
...James N. Cannon ABSTRACT This paper examines determinants of sticky cost behavior, costs that increase faster than they decrease as demand fluctuates. The majority of the literature infers that sticky costs arise because managers retain idle capacity as demand falls, but add capacity as demand...
Journal Articles
Journal:
The Accounting Review
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...