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1-4 of 4
Keywords: asymmetric cost behavior
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Journal Articles
Journal of Management Accounting Research (2022) 34 (2): 43–69.
Published: 01 June 2022
... asymmetric cost behavior Equity compensation creates two opposing effects on managerial incentives toward risk ( Lambert, Larcker, and Verrecchia 1991 ; Carpenter 2000 ; Ross 2004 ; Coles et al. 2006 ; Lewellen 2006 ; 3 Low 2009 ). One effect is caused by the sensitivity...
Journal Articles
Journal of Management Accounting Research (2019) 31 (3): 99–127.
Published: 01 September 2019
... efficiency . Review of Economics and Statistics 65 ( 2 ): 318 – 323 . https://doi.org/10.2307/1924498
Anderson , M. C. , and J. H. Lee .
2016 . Asymmetric Cost Behavior: A Life Cycle Analysis . Available at: https://papers.ssrn.com...
Journal Articles
Journal of Management Accounting Research (2018) 30 (3): 187–209.
Published: 01 December 2018
..., the behavior of direct labor costs in a given country might vary with firm-specific factors such as training costs for new hires or union contracts (e.g., Banker et al. 2013b ). These dynamic effects of adjustment costs give rise to asymmetric cost behavior (i.e., sticky and anti-sticky costs), among...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2018) 30 (3): 211–234.
Published: 01 December 2018
... perfect, they still provide useful information to financial analysts and investors. stickiness in costs asymmetric cost behavior management earnings forecast issuance errors in management earnings forecasts surprise in management forecasts Third, our paper also contributes to the research...