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 …

Commonly used Jones-type discretionary accrual models applied in quarterly settings do
not adequately control for nondiscretionary accruals that naturally occur due to firm growth …

Purpose This paper aims to investigate the impact of cost stickiness on conditional
conservatism. Design/methodology/approach The research sample consists of listed …

We show that CEOs' contribution to SG&A cost asymmetry is associated with lower
shareholder value. CEO‐related excess SG&A cost stickiness of CEOs with compensation …

This study introduces a new method for predicting cost elasticity with respect to changes in
sales that incorporates cost asymmetry at the firm-year level. The new method is based on …

This study examines how organized labor affects selling, general, and administrative
(SG&A) cost behavior. Human capital is emerging as firms' most valuable asset, and we …

This study aims to present further evidence of cost stickiness by employing Selling, General,
and Administrative (SG&A) costs. It also provides empirical evidence on the effect of audit …

Resources are essential for organizations to cope with challenges and to achieve their
desirable outcomes. Although much scholarly attention has been paid to the type or level of …

Existing capacity factors are able to drive cost stickiness behaviour and can explain
asymmetric random variables. The effect of capacity expansion decisions on cost response …