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

Recent research has found that the cost response to an equivalent activity change is
asymmetric. This study systematically reviews 80 research articles published in 36 journals …

The issue of asymmetric cost behavior has attracted significant interest in the managerial
accounting literature. The literature has hypothesized that adjustment costs, particularly …

In this study, we examine the impact of community social capital on asymmetric cost
behaviour. Community social capital captures the strength of social norms and the density of …

Managers consider environmental uncertainty in making decisions. Accordingly, this study
aims to test the positive effect of environmental uncertainty on cost stickiness. This study also …

Practitioners often claim that takeover pressure induces managerial myopia (short-termism),
but academic research provides limited empirical evidence supporting this assertion. Our …

Using US listed firms during the period from 1971 to 2010, this paper investigates the effect
of religion on corporate cost behavior. We find that religion mitigates cost stickiness induced …

This study explores the relation between family ownership and cost elasticity. Using a
sample of 1746 European firms, we first find that family ownership, a prevalent ownership …

In this study, we investigate how country-level long-term orientation affects managers'
willingness to engage in earnings management and choice of earnings management …

This paper reviews findings on how different dimensions of national culture influence
management control systems (MCS). It is based on a comprehensive sample of 43 peer …