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Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs
16 references·12 citing·46 second hop
Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs (2019)Internal Control Weakness and the Asymmet…The importance of the internal information environment for tax avoidance (2014)The importance of the interna…The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs* (2011)The Agency Problem, Corporate…The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports (2010)The Impact of Financial Repor…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Internal control and management guidance (2009)Internal control and manageme…The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)The Effect of SOX Internal Co…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…Investment under Uncertainty (1994)Investment under UncertaintyFirst-mover advantages (1988)First-mover advantagesThe Value of Waiting to Invest (1982)The Value of Waiting to InvestUncertainty, Industrial Structure, and the Speed of R&D (1980)Uncertainty, Industrial Struc…Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Competitive Strategy: Techniq…The effect of cybersecurity legislation on firm cost behavior: Evidence from China (2024)The effect of cybersecurity l…Does supply chain network centrality affect firm cost stickiness? 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(2019)Is cost stickiness associated…Structural Inertia and Organizational Change (1984)Profiting from technological innovation: Implications for integration, collaboration, licensing and public policy (1986)First-Mover Advantage: A Synthesis, Conceptual Framework, and Research Propositions (1992)The Theory of Economic Development (2003)It's All about Me: Narcissistic Chief Executive Officers and Their Effects on Company Strategy and Performance (2007)Is innovation always beneficial? 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(2012)Financial Reporting Quality and Labor Investment Efficiency (2013)Risk, Return, and Equilibrium: Empirical Tests (1973)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)The cornerstones of competitive advantage: A resource‐based view (1993)Varieties of Capitalism (2001)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)The Stochastic Behavior of Commodity Prices: Implications for Valuation and Hedging (1997)Capital markets research in accounting (2001)
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References

  • 1980Competitive Strategy: Techniques for Analyzing Industries and Competitors16,592 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1994Investment under Uncertainty9,016 cited
  • 1988First-mover advantages3,656 cited
  • 1982The Value of Waiting to Invest3,606 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2011The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*826 cited
  • 2008The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity799 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2009Internal control and management guidance678 cited
  • 1980Uncertainty, Industrial Structure, and the Speed of R&D579 cited
  • 2014The importance of the internal information environment for tax avoidance

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574 cited
  • 2010The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports557 cited
  • Cited by

    • 2023Cost stickiness and firm value38 cited
    • 2019Is cost stickiness associated with management earnings forecasts?35 cited
    • 2020THE INFLUENCE OF CORPORATE FINANCIALIZATION ON ASYMMETRIC COST BEHAVIOR: WEAKENING OR WORSENING28 cited
    • 2021FINANCING CONSTRAINTS, INTERNAL CONTROL QUALITY AND COST STICKINESS26 cited
    • 2022Cost behavior in e-commerce firms25 cited
    • 2021Financial constraints and asymmetric cost behavior25 cited
    • 2022Internal Governance and Cost Stickiness25 cited
    • 2023Does supply chain network centrality affect firm cost stickiness?23 cited
    • 2023Asymmetric cost behavior: Theory, meta-analysis, and implications23 cited
    • 2022The rise of robots and the fall of cost stickiness: Evidence from Chinese manufacturers20 cited
    • 2024The effect of cybersecurity legislation on firm cost behavior: Evidence from China20 cited
    • 2021Managers' Equity Incentives and Asymmetric Cost Behavior17 cited