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Determinants of ‘Sticky Costs': An Analysis of Cost Behavior using United States Air Transportation Industry Data
16 references·16 citing·38 second hopsampled
Determinants of ‘Sticky Costs': An Analysis of Cost Behavior using United States Air Transportation Industry Data (2011)Determinants of ‘Sticky Costs': An Analys…Cost Structure and Sticky Costs (2014)Cost Structure and Sticky Cos…Employment protection legislation, adjustment costs and cross-country differences in cost behavior (2012)Employment protection legisla…Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms (2012)Do Managerial Incentives Driv…Do Earnings Targets and Managerial Incentives Affect Sticky Costs? (2012)Do Earnings Targets and Manag…The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior (2011)The Moderating Effect of Prio…The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs* (2011)The Agency Problem, Corporate…Cost Behavior and Analysts’ Earnings Forecasts (2010)Cost Behavior and Analysts’ E…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Cost Stickiness and Core Competency: A Note* (2008)Cost Stickiness and Core Comp…Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness (2006)Predicting Earnings Using a M…On the Nature of Capital Adjustment Costs (2006)On the Nature of Capital Adju…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Does Capacity Utilization Affect the “Stickiness” of Cost? (2004)Does Capacity Utilization Aff…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…Trend Function Hypothesis Testing in the Presence of Serial Correlation (1998)Trend Function Hypothesis Tes…The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments (1997)The Accuracy of Proportional …The impact of enterprise digital transformation on risk-taking: Evidence from China (2024)The impact of enterprise digi…The bright side of the internal labor market: Evidence from the labor cost stickiness of firms affiliated with privately owned business groups in China (2023)The bright side of the intern…Organized Labor Effects on SG&A Cost Behavior* (2021)Organized Labor Effects on SG…How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency (2021)How do suppliers benefit from…Cost stickiness: A systematic literature review of 27 years of research and a future research agenda (2021)Cost stickiness: A systematic…Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability (2020)Managerial Response to Macroe…Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs (2019)Internal Control Weakness and…A contextual analysis of the impact of managerial expectations on asymmetric cost behavior (2019)A contextual analysis of the …Do Accruals Earnings Management Constraints and Intellectual Capital Efficiency Trigger Asymmetric Cost Behaviour? Evidence from Australia (2018)Do Accruals Earnings Manageme…Sticky cost behavior: evidence from Egypt (2017)Sticky cost behavior: evidenc…Managerial Incentives, Options, and Cost-Structure Choices (2017)Managerial Incentives, Option…Does Ownership Structure Affect Labor Decisions? (2016)Does Ownership Structure Affe…Additional Evidence on the Sticky Behavior of Costs (2016)Additional Evidence on the St…Economic growth and cost stickiness: evidence from Egypt (2015)Economic growth and cost stic…The Asymmetrical Behavior of Cost: Evidence from Jordan (2014)The Asymmetrical Behavior of …Discussion of Asymmetric Cost Behavior—Sticky Costs: Expenses versus Cash Flows (2014)Discussion of Asymmetric Cost…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)Asymmetric Cost Behavior (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The theory and practice of econometrics (1986)Handbook of Management Accounting Research (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Demand Uncertainty and Cost Behavior (2013)Corporate Disclosure Policy and Analyst Behavior. (1996)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Differences of Opinion and the Cross Section of Stock Returns (2002)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Common Errors: How to (and Not to) Control for Unobserved Heterogeneity (2012)Corporate Immunity to the COVID-19 Pandemic (2020)Tobin's Marginal q and Average q: A Neoclassical Interpretation (1982)Finite state markov-chain approximations to univariate and vector autoregressions (1986)Evidence on the role of cash flow for investment (1995)Productivity Losses from Financial Frictions: Can Self-Financing Undo Capital Misallocation? (2014)Tax Policy and Heterogeneous Investment Behavior (2016)The Causes and Costs of Misallocation (2017)Judgment under Uncertainty: Heuristics and Biases (1974)The confounding effect of cost stickiness on conservatism estimates (2015)Cost Management Research (2017)The Political Economy of Labor Employment Decisions: Evidence from China (2020)Legal Determinants of External Finance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)Slack resources, firm performance, and the institutional context: Evidence from privately held E uropean firms (2016)Estimating the COVID-19 Cash Crunch: Global Evidence and Policy (2020)A Survey of Corporate Governance (1997)Financial Reporting Quality and Labor Investment Efficiency (2013)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 2006On the Nature of Capital Adjustment Costs1,166 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
  • 2012Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms407 cited
  • 2011The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior337 cited
  • 1997The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments310 cited
  • 1998Trend Function Hypothesis Testing in the Presence of Serial Correlation302 cited
  • 2008Cost Stickiness and Core Competency: A Note*287 cited
  • 2006Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness

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252 cited
  • 2014Cost Structure and Sticky Costs248 cited
  • 2004Does Capacity Utilization Affect the “Stickiness” of Cost?243 cited
  • Cited by

    • 2019A contextual analysis of the impact of managerial expectations on asymmetric cost behavior124 cited
    • 2016Additional Evidence on the Sticky Behavior of Costs110 cited
    • 2016Does Ownership Structure Affect Labor Decisions?108 cited
    • 2021Cost stickiness: A systematic literature review of 27 years of research and a future research agenda95 cited
    • 2017Managerial Incentives, Options, and Cost-Structure Choices91 cited
    • 2015Economic growth and cost stickiness: evidence from Egypt66 cited
    • 2014Discussion of Asymmetric Cost Behavior—Sticky Costs: Expenses versus Cash Flows60 cited
    • 2024The impact of enterprise digital transformation on risk-taking: Evidence from China55 cited
    • 2019Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs55 cited
    • 2021Organized Labor Effects on SG&A Cost Behavior*52 cited
    • 2023The bright side of the internal labor market: Evidence from the labor cost stickiness of firms affiliated with privately owned business groups in China51 cited
    • 2017Sticky cost behavior: evidence from Egypt49 cited
    • 2021How do suppliers benefit from customers’ voluntary disclosure? the effect of customers’ earnings guidance on upstream firms’ investment efficiency43 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
    • 2020Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability38 cited