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Keywords: asymmetric cost behavior
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Journal Articles
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...