Document Type : Research Paper



One of the most considered discussions in recent years is management
decision about expense. Traditionally, profit analysis models have
assumed expense behavior depends on production and sales volatility.
Although researches which are done in the 90s show holding this
assumption is not true. So these kinds of conclusions cause trying to
answer why such behavior occurs. This Research Examines the
Relationship Between prior sales Changes and Asymmetric Expense
Behavior and Positive or Negative Management attitude effect on it.
In order to measure of asymmetric expense behavior, backing research
literature, current relationship between sg & a changes and sales
changes is utilized; sales changes relating to two last periods are
calculated as a proxy for management attitude too. So 105
corporations' financial data listed on Tehran Stock Exchange (TSE)
are collected (1050firm-year) during 1383 to 1392. OLS – fixed effect
method is used to analysis data. the results reveal that expense behave
in asymmetric manner; prior sales changes has positive relationship
with expense asymmetric behavior by reducing uncertainty; and
management attitude can moderate the effect of it on Asymmetric
Expense Behavior. As a Consequence, Positive Attitude Strengthen
the positive Relationship between Prior sales changes and Expense
Asymmetric Behavior and Negative Attitude causes more Symmetric
Expense Behavior


اسماعیل زاده، علی؛ مهرنوش، علی( 1393 ) "رابطه چسبندگی هزینه ها با کیفیت سودو
خطای پیش بینی"؛ پژوهش های حسابداری مالی و حسابرسی؛ شماره 21
خیراللهی، فرشید؛ بهشور، اسحاق، ایوانی، فرزاد( 1393 )"مدیریت سود واقعی، حاکمیت
شرکتی و نگهداشت وجه نقد"؛ مطالعات تجربی حسابداری مالی؛ شماره 44
زنجیردار، مجید؛ غفاری آشتیانی، پیمان؛ مداحی، زهرا( 1393 ) "بررسی و تحلیل عوامل
موثر بر رفتار چسبندگی هزینه"؛ حسابداری مدیریت؛ شماره 20
کردستانی، غلامرضا؛ مرتضوی، سید مرتضی( 1391 ) "بررسی تاثیر تصمیمات سنجیده
مدیران بر چسبندگی هزینه ها"؛ بررسی های حسابداری و حسابرسی؛دوره 19
نمازی، محمد؛ دوانی پور، ایرج( 1389 )"بررسی تجربی رفتار چسبنده هزینه ها در بورس
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نیک کار جواد؛ حاجی زاده، سعید( 1393 )"تئوری چسبندگی هزینه ه ا و تاثیرات آ ن بر
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