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 …

We synthesize the growing literature on asymmetric cost behavior—a new way of thinking
about costs and, by extension, earnings. While the traditional cost behavior model describes …

Purpose This paper attempts to resolve the conflicting results on sticky cost behavior in prior
literature. Large sample studies find that selling, general, and administrative costs (SG&A) …

This study explores the relationship between changes in managerial risk-taking incentives
and adjustments of firms' cost structures, particularly the operating leverage (fixed-to …

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 …

We investigate the relationship between cost stickiness and management earnings
forecasts. Prior research suggests that earnings are more volatile for sticky cost firms …

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

Sticky cost behavior: evidence from Egypt | Emerald Insight Books and journals Case studies
Expert Briefings Open Access Publish with us Advanced search Sticky cost behavior …

Purpose With a particular emphasis on corporate strategies for innovation, the purpose of
this paper is to examine how cost behaviour operates under conditions of strong competition …