Empirical Studies in Financial Accounting

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Author = Karami, F.

Number of Articles: 1
Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness

H. Khaleghi Moghadam; F. Karami

Volume 6, Issue 23 , October 2008, , Pages 19-41

Abstract
  This paper aims to evaluate the earning forecasting model based on cost variability and cost stickiness   in comparison to other forecasting models. Cost stickiness means that the rate of decrease in costs while sale declines is less than the rate of increase in costs while sale grows. In other ...  Read More