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Asymmetric Cost Behavior

16 references·16 citing·42 second hopsampled

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References

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1992Activity-based Systems: Measuring the Costs of Resource Usage

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479 cited

2012Do Earnings Targets and Managerial Incentives Affect Sticky Costs?462 cited

Cited by

2011The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior337 cited
2013Demand Uncertainty and Cost Behavior260 cited
2014Cost Structure and Sticky Costs248 cited
2015The confounding effect of cost stickiness on conservatism estimates211 cited
2018Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research210 cited
2022Digital transformation and firm cost stickiness: Evidence from China206 cited
2020The Political Economy of Labor Employment Decisions: Evidence from China198 cited
2017Cost Management Research177 cited
2019Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World170 cited
2014Organisation capital and sticky behaviour of selling, general and administrative expenses152 cited
2019Labor adjustment costs and asymmetric cost behavior: An extension145 cited
2020Asymmetric Cost Behavior and Dividend Policy130 cited
2019A contextual analysis of the impact of managerial expectations on asymmetric cost behavior124 cited
2015Corporate Social Responsibility and Cost Stickiness113 cited
2016Additional Evidence on the Sticky Behavior of Costs110 cited
2016Does Ownership Structure Affect Labor Decisions?108 cited