Article2013

Sticky cost behaviour: evidence from small and medium sized companies

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

Abstract

Abstract This paper investigates whether cost stickiness occurs in small and medium sized companies using a sample of Italian nonlisted and listed firms during the period 1999–2008. Our findings show that cost stickiness emerges only for the total cost of labour and not for selling, general and administrative (SG&A) costs, cost of goods sold and operating costs. Stickiness of operating costs is only detected in a sample of listed companies. We further contribute to the literature on sticky cost behaviour by discussing critical issues associated with the extant approach of empirical analysis and interpretation of sticky cost behaviour.

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References

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 2010Cost Behavior and Analysts’ Earnings Forecasts 2012Do Earnings Targets and Managerial Incentives Affect Sticky Costs?1999Wage Dynamics: Reconciling Theory and Evidence 2006A note on cost stickiness: Some international comparisons 2008Cost Stickiness and Core Competency: A Note*

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