The traditional view of cost behavior assumes a simple mechanistic relation between cost
drivers and costs. In contrast, contemporary cost management research recognizes that …

Asymmetric cost behavior is an emerging and dynamic research area within the context of
contemporary cost management research. This study systematically reviews asymmetric …

In this paper, we examine the effect of credit defaults swaps (CDS) initiation on reference
firms' cost management strategies. CDS contracts provide insurance protection for creditors …

By employing machine learning techniques and the Word2Vec model, we quantify the micro-
level implementation of Industrial Internet technology in Chinese manufacturing firms from …

Slack exists when entities hold resources in excess of those required to support current
operations.“Sticky” spending is a specific type of slack spending that occurs when a firm …

We examine how firms' contractual relationships with their employees affect the design of
their debt contracts, and the use of financial covenants in particular. Viewing the firm as the …

We provide evidence that credit investors do not fully impound the implications of firms' cost
structure (or operating leverage) when pricing credit default swaps. Information about firms' …

This study investigates the impact of economic policy uncertainty (EPU) on asymmetric
inventory investment (ie, inventory stickiness or sticky inventory management). Using a …

This study investigates whether the degree of cost stickiness depends on the divergence
between control and cash-flow rights of ultimate owners using data from 22 countries. Firms …

Purpose This paper aims to revisit the relationship between sales growth and profitability by
exploring the direct and indirect effects of cost stickiness in the growth process. Cost …