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Keywords: cost stickiness
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Journal Articles
Journal of Management Accounting Research (2024) 36 (2): 179–202.
Published: 01 July 2024
...Jie Zhou ABSTRACT This study uses covenant violations as a quasi-natural experimental setting to examine creditors’ roles in shaping corporate cost behavior. Using a regression discontinuity design, I find that cost stickiness experiences a sharp decline following debt covenant violations when...
Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 173–194.
Published: 01 March 2023
...Bo Zhang; Limei Yang; Ruixue Zhou ABSTRACT Internal governance is the bottom-up governance mechanism within the top management team (hereinafter referred to as “TMT”) through which key subordinates internally monitor the Chief Executive Officer (CEO). We find that cost stickiness is negatively...
Journal Articles
Journal of Management Accounting Research (2022) 34 (2): 117–135.
Published: 01 June 2022
... stickiness. We also find that CFO power relative to the CEO increases the positive association between CFO overconfidence and cost stickiness. Our study contributes to our understanding of the important role of CFOs in operational decisions such as resource adjustment decisions. We also extend the literature...
Journal Articles
Journal of Management Accounting Research (2020) 32 (2): 57–83.
Published: 01 June 2020
.... Sedatole. 1 2018 5 2019 2020 Consistent with cost stickiness theory, regression results indicate that, on average, firms experiencing sales declines report significantly lower profitability than those experiencing sales increases. During economic slowdowns, operating margins...
Journal Articles
Journal of Management Accounting Research (2019) 31 (3): 65–81.
Published: 01 September 2019
... to cut costs for small (large) current sales decreases. Accordingly, we predict and find that, conditional on a prior sales increase, cost stickiness is greater for small current sales changes than for large current sales changes. In addition, prior research suggests that, conditional on a prior sales...
Journal Articles
Journal of Management Accounting Research (2018) 30 (3): 187–209.
Published: 01 December 2018
... cost behavior cost stickiness optimistic and pessimistic expectations It is important to recognize that managers do not directly choose fixed, variable, or sticky costs. 7 Instead, these cost behavior patterns arise from managers' decisions to commit resources subject to context...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2016) 28 (3): 63–81.
Published: 01 September 2016
... or a similar name. transfer pricing full costing death spiral cost management cost stickiness It is a relief to learn that the transfer pricing system leads production managers to put effort in achieving cost reductions, especially for growth business.  —Global Tax Director Carepro...
Journal Articles
Journal of Management Accounting Research (2016) 28 (1): 57–80.
Published: 01 May 2016
... variability and cost stickiness. Since analysts' utilization of information is not directly observable, we model the process of earnings prediction to generate empirically testable hypotheses. The results indicate that analysts “converge to the average” in recognizing both cost variability and cost stickiness...
Journal Articles
Journal of Management Accounting Research (2014) 26 (2): 221–242.
Published: 01 December 2014
... that it gives rise to a more complex pattern of asymmetric cost behavior that combines two opposing processes: cost stickiness conditional on a prior sales increase, and cost anti-stickiness conditional on a prior sales decrease. These predictions reflect the structure of optimal decisions with adjustment costs...
Journal Articles
Journal of Management Accounting Research (2014) 26 (2): 43–79.
Published: 01 December 2014
... evidence from Global Compustat, which demonstrates that asymmetric cost behavior is a pervasive global phenomenon. We also discuss research opportunities. 2014 cost stickiness cost anti-stickiness resource adjustment costs managerial decisions Following the seminal paper on “sticky costs...