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Cost stickiness: state of the art of research and implications · Study

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ArticleCost stickiness: state of the art of research and implications

Thomas W. Guenther2013

Article2013

Cost stickiness: state of the art of research and implications

Thomas W. Guenther · Anja Riehl

75 citations·0/0 files stored·Journal of Management Control

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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References

2008What Matters in Corporate Governance?2003Are Selling, General, and Administrative Costs “Sticky”?2011The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*2012Employment protection legislation, adjustment costs and cross-country differences in cost behavior 2012Do Earnings Targets and Managerial Incentives Affect Sticky Costs?2006A note on cost stickiness: Some international comparisons 2011The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior 1997The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments

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2021Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability 2017Are costs really sticky and biased? Evidence from manufacturing listed companies in China 2018Board characteristics and asymmetric cost behavior: evidence from Egypt 2017An exploration of ‘sticky’ inventory management in the manufacturing industry 2024The effect of board chairs’ hometown identity on labor cost stickiness

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2017Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Ratearticle · 12 shared references 2013Sticky Cost Behavior: Evidence from Small and Medium Sized Companiespreprint · 12 shared references 2020The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expensesarticle · 11 shared references 2019Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costsarticle · 11 shared references 2014The Asymmetrical Behavior of Cost: Evidence from Jordanarticle · 11 shared references 2013A Review and Synthesis of 'Cost Stickiness' Literaturepreprint · 11 shared references

Details

Year2013

Typearticle

Published2013-07-12

VenueJournal of Management Control

ISSN-L2191-4761

Languageen

Citations75

Files0 public / 0

ShelfAccounting and Organizational Management

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doi10.1007/s00187-013-0176-0

openalex_workW2016599725

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2020Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms

2019Competitiveness and cost behaviour: evidence from the retail industry

2022The impact of cost stickiness on financial reporting: evidence from income smoothing