... accuracy and a weaker effect of earnings surprises on market reactions, confirming the results reported in Weiss (2010) for his measure of cost asymmetry. JEL Classifications: M41; G12. January 2016 December 2018 2019 sticky costs analysts earnings forecast asymmetric cost...

...Ramji Balakrishnan; Eva Labro; Naomi S. Soderstrom ABSTRACT Beginning with Anderson, Banker, and Janakiraman (2003) , a rapidly growing body of literature attributes the short-run asymmetric cost response to activity changes (i.e., sticky costs) resulting from short-run managerial choices...

... of reporting choices affect asymmetric cost behavior. 2014 asymmetric costs cash flow sticky costs Over the last decade the asymmetric costs literature has emerged as a growing research strand offering compelling implications for both managerial and financial accounting. A number of studies...