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Additional Evidence on the Sticky Behavior of Costs

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References

2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
1992Activity-based Systems: Measuring the Costs of Resource Usage479 cited
1997The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments310 cited
1991The design of cost management systems : text, cases, and readings251 cited
2004Does Capacity Utilization Affect the “Stickiness” of Cost?243 cited
1994Are overhead costs strictly proportional to activity?228 cited
1987The effect of accounting procedure changes on CEOs' cash salary and bonus compensation182 cited
1993An empirical study of cost drivers in the U.S. Airline Industry164 cited
1991Interindustry Differences in the Relation between Compensation and Firm Performance Variables139 cited
1988Loan Loss Reserves and Income Smoothing: the Experience In the U.S. Banking Industry129 cited

Cited by

2015Earnings management, corporate governance and expense stickiness107 cited
2017Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate104 cited
2013Cost stickiness: state of the art of research and implications75 cited
2015Economic growth and cost stickiness: evidence from Egypt66 cited

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2014

SG&A cost stickiness and equity-based executive compensation: does empire building matter?

60 cited

2020The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses59 cited

2009Are 'Sticky Costs' the Result of Deliberate Decision of Managers?55 cited

2019Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs55 cited

2017Sticky cost behavior: evidence from Egypt49 cited

2014The Asymmetrical Behavior of Cost: Evidence from Jordan40 cited

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

2016Sticky costs in cost behavior of the largest companies in Brazil, Chile and Mexico39 cited

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

2013A Review and Synthesis of 'Cost Stickiness' Literature38 cited

2017Organizational capital, intellectual capital and cost stickiness (evidence from Iran)37 cited

2012Use of precedent and antecedent information in strategic cost management34 cited