نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد حسابداری دانشگاه شیراز و حسابدار رسمی
2 دانشجوی دکتری حسابداری دانشگاه شیراز
کلیدواژهها
عنوان مقاله English
نویسندگان English
Cost stickiness denotes the asymmetric response of costs to sales increases
versus sales decreases. In this paper, we also consider the concept of cost
anti-stickiness. Cost anti-stickiness happens when the decrease of costs in
case of a fall in sales is more than the increase of costs due to an equal rise in
sales. This phenomenon happens because of existence of optimistic
managers in past years and inefficient stickiness cause of sales volatility
against manager’s expectation.
This paper examines the cost stickiness and anti-cost stickiness of nonmanufacturing
costs in Iranian firms using panel data analysis. The sample
includes 229 publicly-traded firms listed in Tehran Stock Exchange. Using
data for 2012-2015, the results showed that not only do the nonmanufacturing
costs have stickiness behavior but also they have antistickiness
behavior that occurs due to the changes in the sales in the previous
years.
کلیدواژهها English
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