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 …

We examine the effect of aggregate economic policy uncertainty (EPU; Baker et al., 2016) on
firms' asymmetric cost reaction to sales changes (cost stickiness). We find that cost stickiness …

O estudo desenvolvido visou analisar os efeitos da COVID-19 sobre a sustentabilidade
econômico-financeira das empresas brasileiras de capital aberto. Para o desenvolvimento …

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

We conduct empirical research on the flexibility of operating costs of e-commerce firms. With
an international sample of firms from different European countries, we find that e-commerce …

We examine whether having an internal labor market can help a firm affiliated with a
privately owned business group (POBG) reduce labor cost stickiness. Our findings suggest …

Abstract Whether Artificial Intelligence (AI) displaces or augments employment is
controversial. We add to this topical debate on AI-employment nexus by examining the effect …

In this paper we explore the association between cost stickiness and firm value. Using a
large sample of US data, we find a robust negative relationship between cost stickiness and …

This paper explores the relationship between the leverage adjustment behavior and the risk
of stock price crash. Selecting the data of China's A-share listed companies from 2011 to …

As real enterprises make continued efforts to reduce costs, the capital market raises stricter
requirements on their performance of corporate social responsibility (CSR). This paper …