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Sticky cost behaviour: evidence from small and medium sized companies

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References

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
2010Cost Behavior and Analysts’ Earnings Forecasts543 cited
2012Do Earnings Targets and Managerial Incentives Affect Sticky Costs?462 cited
1999Wage Dynamics: Reconciling Theory and Evidence370 cited
2006A note on cost stickiness: Some international comparisons342 cited
2008Cost Stickiness and Core Competency: A Note*287 cited
2006Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness252 cited
2004Does Capacity Utilization Affect the “Stickiness” of Cost?243 cited
2007Cost Behavior and Fundamental Analysis of SG&A Costs216 cited

Cited by

2021Cost stickiness: A systematic literature review of 27 years of research and a future research agenda95 cited
2015Cost Stickiness in Australia: Characteristics and Determinants87 cited
2021Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability71 cited

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2020Trade credit and cost stickiness62 cited

2018Do Accruals Earnings Management Constraints and Intellectual Capital Efficiency Trigger Asymmetric Cost Behaviour? Evidence from Australia40 cited

2018Board characteristics and asymmetric cost behavior: evidence from Egypt39 cited

2015Being Good When Not Doing Well36 cited

2020Managerial risk appetite and asymmetry cost behavior: evidence from China36 cited

2019Competitiveness and cost behaviour: evidence from the retail industry32 cited

2018Do managers forecast asymmetric cost behaviour?29 cited

2022The impact of cost stickiness on financial reporting: evidence from income smoothing29 cited

2017Managerial Overconfidence, Self-Attribution Bias, and Downwardly Sticky Investment: Evidence from Korea29 cited

2018Rollover risk and managerial cost adjustment decisions27 cited

2017The influence of the trade-off between profitability and future increases in sales on cost stickiness26 cited

2024The impact of state-owned capital on labor cost stickiness in private firms: Evidence from China24 cited

2020Sticky cost behavior: evidence from small and medium sized enterprises in Turkey23 cited