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Cost stickiness: state of the art of research and implications
15 references·14 citing·34 second hop
Cost stickiness: state of the art of research and implications (2013)Cost stickiness: state of the art of rese…Cost Structure and Sticky Costs (2014)Cost Structure and Sticky Cos…Employment protection legislation, adjustment costs and cross-country differences in cost behavior (2012)Employment protection legisla…Do Earnings Targets and Managerial Incentives Affect Sticky Costs? (2012)Do Earnings Targets and Manag…The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior (2011)The Moderating Effect of Prio…The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs* (2011)The Agency Problem, Corporate…Sticky Cost Behavior: Theory and Evidence (2010)Sticky Cost Behavior: Theory …What Matters in Corporate Governance? (2008)What Matters in Corporate Gov…Cost Stickiness and Core Competency: A Note* (2008)Cost Stickiness and Core Comp…Understanding Cost Management: What Can We Learn from the Evidence on 'Sticky Costs'? (2007)Understanding Cost Management…Cost Behavior and Fundamental Analysis of SG&A Costs (2007)Cost Behavior and Fundamental…A note on cost stickiness: Some international comparisons (2006)A note on cost stickiness: So…Does Capacity Utilization Affect the “Stickiness” of Cost? (2004)Does Capacity Utilization Aff…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…Additional Evidence on the Sticky Behavior of Costs (2003)Additional Evidence on the St…The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments (1997)The Accuracy of Proportional …The effect of board chairs’ hometown identity on labor cost stickiness (2024)The effect of board chairs’ h…Asymmetric cost behavior: Theory, meta-analysis, and implications (2023)Asymmetric cost behavior: The…The impact of cost stickiness on financial reporting: evidence from income smoothing (2022)The impact of cost stickiness…Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability (2021)Implementation of strategic c…Financial constraints and asymmetric cost behavior (2021)Financial constraints and asy…Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions (2021)Consumer Sentiment, Manageria…THE INFLUENCE OF CORPORATE FINANCIALIZATION ON ASYMMETRIC COST BEHAVIOR: WEAKENING OR WORSENING (2020)THE INFLUENCE OF CORPORATE FI…Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms (2020)Packages or systems? Working …Competitiveness and cost behaviour: evidence from the retail industry (2019)Competitiveness and cost beha…Board characteristics and asymmetric cost behavior: evidence from Egypt (2018)Board characteristics and asy…Have Estimates of Cost Stickiness Changed Across Listing Cohorts? (2017)Have Estimates of Cost Sticki…Are costs really sticky and biased? Evidence from manufacturing listed companies in China (2017)Are costs really sticky and b…An exploration of ‘sticky’ inventory management in the manufacturing industry (2017)An exploration of ‘sticky’ in…O comportamento dos custos das empresas brasileiras listadas na BM&FBOVESPA entre 1994 e 2011 com ênfase nos sticky costs (2014)O comportamento dos custos da…Investor protection and corporate governance (2000)The effect of international institutional factors on properties of accounting earnings (2000)The Impact of Changes in Regulation on Cost Behavior (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The theory and practice of econometrics (1986)Handbook of Management Accounting Research (2009)Cost Behavior and Analysts’ Earnings Forecasts (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)The economic implications of corporate financial reporting (2005)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Demand Uncertainty and Cost Behavior (2013)Asymmetric Cost Behavior (2014)Asset Stock Accumulation and Sustainability of Competitive Advantage (1989)Firm Resources and Sustained Competitive Advantage (1991)The Political Economy of Labor Employment Decisions: Evidence from China (2020)Returns to Scale in U.S. Production: Estimates and Implications (1997)Determinants of ‘Sticky Costs': An Analysis of Cost Behavior using United States Air Transportation Industry Data (2011)Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity (2015)Judgment under Uncertainty: Heuristics and Biases (1974)The confounding effect of cost stickiness on conservatism estimates (2015)Cost Management Research (2017)Legal Determinants of External Finance (1997)Law and Finance (1998)Slack resources, firm performance, and the institutional context: Evidence from privately held E uropean firms (2016)Estimating the COVID-19 Cash Crunch: Global Evidence and Policy (2020)A Survey of Corporate Governance (1997)Financial Reporting Quality and Labor Investment Efficiency (2013)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Does governance travel around the world? Evidence from institutional investors (2010)Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis (2017)Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness (2006)
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References

  • 2008What Matters in Corporate Governance?2,903 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 2011The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*826 cited
  • 2012Employment protection legislation, adjustment costs and cross-country differences in cost behavior546 cited
  • 2012Do Earnings Targets and Managerial Incentives Affect Sticky Costs?462 cited
  • 2006A note on cost stickiness: Some international comparisons342 cited
  • 2011The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior337 cited
  • 1997The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments310 cited
  • 2008Cost Stickiness and Core Competency: A Note*287 cited
  • 2014Cost Structure and Sticky Costs248 cited
  • 2004Does Capacity Utilization Affect the “Stickiness” of Cost?243 cited
  • 2007Cost Behavior and Fundamental Analysis of SG&A Costs216 cited
  • 2003Additional Evidence on the Sticky Behavior of Costs104 cited
  • 2007Understanding Cost Management: What Can We Learn from the Evidence on 'Sticky Costs'?100 cited
  • 2010Sticky Cost Behavior: Theory and Evidence

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91 cited

Cited by

  • 2021Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability71 cited
  • 2017Are costs really sticky and biased? Evidence from manufacturing listed companies in China41 cited
  • 2018Board characteristics and asymmetric cost behavior: evidence from Egypt39 cited
  • 2017An exploration of ‘sticky’ inventory management in the manufacturing industry36 cited
  • 2024The effect of board chairs’ hometown identity on labor cost stickiness36 cited
  • 2020Packages or systems? Working capital management and financial performance among listed U.S. manufacturing firms34 cited
  • 2019Competitiveness and cost behaviour: evidence from the retail industry32 cited
  • 2022The impact of cost stickiness on financial reporting: evidence from income smoothing29 cited
  • 2020THE INFLUENCE OF CORPORATE FINANCIALIZATION ON ASYMMETRIC COST BEHAVIOR: WEAKENING OR WORSENING28 cited
  • 2021Financial constraints and asymmetric cost behavior25 cited
  • 2023Asymmetric cost behavior: Theory, meta-analysis, and implications23 cited
  • 2014O comportamento dos custos das empresas brasileiras listadas na BM&FBOVESPA entre 1994 e 2011 com ênfase nos sticky costs22 cited
  • 2021Consumer Sentiment, Managerial Expectations and Resource Adjustment Decisions20 cited
  • 2017Have Estimates of Cost Stickiness Changed Across Listing Cohorts?18 cited