A Review And Synthesis Of Cost Stickiness Literature

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A Review and Synthesis of 'Cost Stickiness' Literature

Author : Mahfuja Malik
Publisher :
ISBN 13 :
Total Pages : 41 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis A Review and Synthesis of 'Cost Stickiness' Literature by : Mahfuja Malik

Download or read book A Review and Synthesis of 'Cost Stickiness' Literature written by Mahfuja Malik and published by . This book was released on 2013 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditional cost accounting holds the assumption that cost changes proportionately with activity. Anderson et al. (2003) show that cost increases more when activity rises than decreases less when activity falls by an equivalent amount, a behavior that they refer to as “cost stickiness”. By following Anderson et al. (2003) researchers investigate the determinants, consequences and different aspects of cost stickiness. However, some studies raise questions about the validity of the inference made by Anderson et al. (2003). Over the last few years many authors highlight some new aspects such as earnings forecasts error, agency problem and earnings management that relate to cost stickiness. The objective of this paper is to review and synthesize the growing body of research on cost stickiness. Lack of theoretical support, merely insights provided by the literature and some inconclusive findings suggest that there are ample research opportunities to improve the understanding in this area.

Proceedings of the Eleventh International Conference on Management Science and Engineering Management

Author : Jiuping Xu
Publisher : Springer
ISBN 13 : 3319592807
Total Pages : 1808 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Proceedings of the Eleventh International Conference on Management Science and Engineering Management by : Jiuping Xu

Download or read book Proceedings of the Eleventh International Conference on Management Science and Engineering Management written by Jiuping Xu and published by Springer. This book was released on 2017-06-27 with total page 1808 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is organized in 2 volumes and 6 parts. Part I is Big Data Analytics, which is about new advances of analysis, statistics, coordination and data mining of big data; Part II is Information Systems Management, which is about the development of big data information system or cloud platform. Part III is Computing Methodology with Big Data, which is about the improvements of traditional computation technologies in the background of big data; Part IV is Uncertainty Decision Making, which is about the decision making methods with various uncertain information, such as fuzzy, random, rough, gray, unascertained. Part V is Intelligence Algorithm. Part VI is Data Security, which is a particularly important aspect in the modern management environment.

The Cost Stickiness Phenomenon

Author : Daniel Baumgarten
Publisher : Springer Science & Business Media
ISBN 13 : 383494131X
Total Pages : 124 pages
Book Rating : 4.8/5 (349 download)

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Book Synopsis The Cost Stickiness Phenomenon by : Daniel Baumgarten

Download or read book The Cost Stickiness Phenomenon written by Daniel Baumgarten and published by Springer Science & Business Media. This book was released on 2012-04-23 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts’ forecasts by means of two comprehensive empirical analyses.

Sticky Cost Behavior

Author : Nicola Dalla Via
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Sticky Cost Behavior by : Nicola Dalla Via

Download or read book Sticky Cost Behavior written by Nicola Dalla Via and published by . This book was released on 2013 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates whether cost stickiness occurs in small and medium sized companies using a sample of Italian non-listed and listed firms during the period 1999-2008. Our findings show that cost stickiness emerges only for the total cost of labor and not for selling, general, and administrative (SG&A) costs, cost of goods sold and operating costs. Stickiness of operating costs is only detected in a sample of listed companies. We further contribute to the literature on sticky cost behavior by discussing critical issues associated to the extant approach of empirical analysis and interpretation of sticky cost behavior.

Advances in Management Accounting

Author : Chris Akroyd
Publisher : Emerald Group Publishing
ISBN 13 : 1836084900
Total Pages : 162 pages
Book Rating : 4.8/5 (36 download)

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Book Synopsis Advances in Management Accounting by : Chris Akroyd

Download or read book Advances in Management Accounting written by Chris Akroyd and published by Emerald Group Publishing. This book was released on 2024-09-06 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 36 of Advances in Management Accounting features a diverse range of authors from around the world, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.

Financial Constraints and Cost Stickiness

Author : Mabel D. Costa
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Financial Constraints and Cost Stickiness by : Mabel D. Costa

Download or read book Financial Constraints and Cost Stickiness written by Mabel D. Costa and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the association between financial constraints and cost stickiness. Using a large U.S. sample from 1976 to 2016, we find that financially-constrained firms exhibit cost anti-stickiness, i.e., costs increase proportionately less when sales increase; but decrease proportionately more when sales decrease. We document that such anti-stickiness is consistent with the 'adjustment cost theory' argument, as evidenced through the presence of cost anti- stickiness in five contextual settings: namely, the availability of free cash flow; earnings management incentives; the future value-creating potential of SG&A costs; the existence of growth opportunities; and, finally, R&D investment. We also investigate whether the association between financial constraints and cost behavior varies across the economic cycle. We find that cost anti-stickiness is observed during both economic expansion and economic contraction periods, although the effect is more pronounced during contraction. As resources drive the cost of a business, and financial constraints affect resource availability, studying the cost behavior of constrained firms makes a valuable contribution to the existing cost stickiness literature.

Economic Evolution and Structure

Author : Frederic L. Pryor
Publisher : Cambridge University Press
ISBN 13 : 9780521559249
Total Pages : 420 pages
Book Rating : 4.5/5 (592 download)

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Book Synopsis Economic Evolution and Structure by : Frederic L. Pryor

Download or read book Economic Evolution and Structure written by Frederic L. Pryor and published by Cambridge University Press. This book was released on 1996 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pryor follows the theme of structural complexity through many different subdisciplines of economics to show how the US economy has evolved.

Review of Industrial Organization

Author :
Publisher :
ISBN 13 :
Total Pages : 492 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Review of Industrial Organization by :

Download or read book Review of Industrial Organization written by and published by . This book was released on 2001 with total page 492 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Dominant Currency Paradigm: A New Model for Small Open Economies

Author : Camila Casas
Publisher : International Monetary Fund
ISBN 13 : 1484330609
Total Pages : 62 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Dominant Currency Paradigm: A New Model for Small Open Economies by : Camila Casas

Download or read book Dominant Currency Paradigm: A New Model for Small Open Economies written by Camila Casas and published by International Monetary Fund. This book was released on 2017-11-22 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most trade is invoiced in very few currencies. Despite this, the Mundell-Fleming benchmark and its variants focus on pricing in the producer’s currency or in local currency. We model instead a ‘dominant currency paradigm’ for small open economies characterized by three features: pricing in a dominant currency; pricing complementarities, and imported input use in production. Under this paradigm: (a) the terms-of-trade is stable; (b) dominant currency exchange rate pass-through into export and import prices is high regardless of destination or origin of goods; (c) exchange rate pass-through of non-dominant currencies is small; (d) expenditure switching occurs mostly via imports, driven by the dollar exchange rate while exports respond weakly, if at all; (e) strengthening of the dominant currency relative to non-dominant ones can negatively impact global trade; (f) optimal monetary policy targets deviations from the law of one price arising from dominant currency fluctuations, in addition to the inflation and output gap. Using data from Colombia we document strong support for the dominant currency paradigm.

NBER Macroeconomics Annual 2005

Author : Kenneth S. Rogoff
Publisher : MIT Press
ISBN 13 : 0262072726
Total Pages : 479 pages
Book Rating : 4.2/5 (62 download)

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Book Synopsis NBER Macroeconomics Annual 2005 by : Kenneth S. Rogoff

Download or read book NBER Macroeconomics Annual 2005 written by Kenneth S. Rogoff and published by MIT Press. This book was released on 2006-04 with total page 479 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 20th NBER Macroeconomics Annual, covering questions at the cutting edge of macroeconomics that are central to current policy debates.

The Hungry Brain

Author : Stephan J. Guyenet, Ph.D.
Publisher : Flatiron Books
ISBN 13 : 1250081238
Total Pages : 304 pages
Book Rating : 4.2/5 (5 download)

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Book Synopsis The Hungry Brain by : Stephan J. Guyenet, Ph.D.

Download or read book The Hungry Brain written by Stephan J. Guyenet, Ph.D. and published by Flatiron Books. This book was released on 2017-02-07 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Publishers Weekly Best Book of the Year From an obesity and neuroscience researcher with a knack for engaging, humorous storytelling, The Hungry Brain uses cutting-edge science to answer the questions: why do we overeat, and what can we do about it? No one wants to overeat. And certainly no one wants to overeat for years, become overweight, and end up with a high risk of diabetes or heart disease--yet two thirds of Americans do precisely that. Even though we know better, we often eat too much. Why does our behavior betray our own intentions to be lean and healthy? The problem, argues obesity and neuroscience researcher Stephan J. Guyenet, is not necessarily a lack of willpower or an incorrect understanding of what to eat. Rather, our appetites and food choices are led astray by ancient, instinctive brain circuits that play by the rules of a survival game that no longer exists. And these circuits don’t care about how you look in a bathing suit next summer. To make the case, The Hungry Brain takes readers on an eye-opening journey through cutting-edge neuroscience that has never before been available to a general audience. The Hungry Brain delivers profound insights into why the brain undermines our weight goals and transforms these insights into practical guidelines for eating well and staying slim. Along the way, it explores how the human brain works, revealing how this mysterious organ makes us who we are.

Marketing Strategy and Management

Author : Michael J. Baker
Publisher : Bloomsbury Publishing
ISBN 13 : 1137342137
Total Pages : 553 pages
Book Rating : 4.1/5 (373 download)

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Book Synopsis Marketing Strategy and Management by : Michael J. Baker

Download or read book Marketing Strategy and Management written by Michael J. Baker and published by Bloomsbury Publishing. This book was released on 2017-09-16 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth edition of Marketing Strategy and Management builds upon Michael Baker's reputation for academic rigor. It retains the traditional, functional (4Ps) approach to marketing but incorporates current research, topical examples and case studies, encouraging students to apply theoretical principles and frameworks to real-world situations.

Theory of Macroeconomic Policy

Author : Christopher Tsoukis
Publisher : Oxford University Press
ISBN 13 : 0192559214
Total Pages : 512 pages
Book Rating : 4.1/5 (925 download)

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Book Synopsis Theory of Macroeconomic Policy by : Christopher Tsoukis

Download or read book Theory of Macroeconomic Policy written by Christopher Tsoukis and published by Oxford University Press. This book was released on 2020-10-22 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Theory of Macroeconomic Policy reviews the theoretical foundations of macroeconomic, fiscal, and monetary, policy. It offers a panoramic view of macroeconomic theory, covering a wide range of topics that are not customarily dealt with in macroeconomics texts, as well as more standard material. Advanced theory is bridged with more elementary or intermediate material, and established models are reviewed alongside current research directions. There is an extensive review of empirical evidence on virtually every topic, supplemented by narrative accounts for various episodes. The policy implications of the various theories are emphasised throughout. The chapters are largely self-contained so that different courses can focus at different places. A 'Guidance for Further Study' Section and extensive bibliography give plenty of ideas for all levels of independent study, from Undergraduate Projects to MSc Dissertations to PhD Theses. Theory of Macroeconomic Policy presents a balance between: breadth as well as depth; analytical treatment and intuition; theory and evidence; vintage theories and current directions; theory and policy; (established) theory and debate. Theory of Macroeconomic Policy is an affirmation that there is a well-developed body of theory that is invaluable for an in-depth understanding of the macro-economy and policy; equally, there is much scope for critical discussion and debate.

Prices and Unit Labor Costs

Author : Argia Sbordone
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Prices and Unit Labor Costs by : Argia Sbordone

Download or read book Prices and Unit Labor Costs written by Argia Sbordone and published by . This book was released on 1998 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sticky Cotton

Author : Eric F. Hequet
Publisher : Texas Tech University Press
ISBN 13 : 9780896725904
Total Pages : 208 pages
Book Rating : 4.7/5 (259 download)

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Book Synopsis Sticky Cotton by : Eric F. Hequet

Download or read book Sticky Cotton written by Eric F. Hequet and published by Texas Tech University Press. This book was released on 2006 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: An essential reference for anyone searching for ways to avoid or mitigate the problem of cotton stickiness.

Notes on the Synthesis of Form

Author : Christopher Alexander
Publisher : Harvard University Press
ISBN 13 : 9780674627512
Total Pages : 228 pages
Book Rating : 4.6/5 (275 download)

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Book Synopsis Notes on the Synthesis of Form by : Christopher Alexander

Download or read book Notes on the Synthesis of Form written by Christopher Alexander and published by Harvard University Press. This book was released on 1964 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: "These notes are about the process of design: the process of inventing things which display new physical order, organization, form, in response to function." This book, opening with these words, presents an entirely new theory of the process of design. In the first part of the book, Christopher Alexander discusses the process by which a form is adapted to the context of human needs and demands that has called it into being. He shows that such an adaptive process will be successful only if it proceeds piecemeal instead of all at once. It is for this reason that forms from traditional un-self-conscious cultures, molded not by designers but by the slow pattern of changes within tradition, are so beautifully organized and adapted. When the designer, in our own self-conscious culture, is called on to create a form that is adapted to its context he is unsuccessful, because the preconceived categories out of which he builds his picture of the problem do not correspond to the inherent components of the problem, and therefore lead only to the arbitrariness, willfulness, and lack of understanding which plague the design of modern buildings and modern cities. In the second part, Mr. Alexander presents a method by which the designer may bring his full creative imagination into play, and yet avoid the traps of irrelevant preconception. He shows that, whenever a problem is stated, it is possible to ignore existing concepts and to create new concepts, out of the structure of the problem itself, which do correspond correctly to what he calls the subsystems of the adaptive process. By treating each of these subsystems as a separate subproblem, the designer can translate the new concepts into form. The form, because of the process, will be well-adapted to its context, non-arbitrary, and correct. The mathematics underlying this method, based mainly on set theory, is fully developed in a long appendix. Another appendix demonstrates the application of the method to the design of an Indian village.

Albion's Seed

Author : David Hackett Fischer
Publisher : Oxford University Press
ISBN 13 : 019974369X
Total Pages : 981 pages
Book Rating : 4.1/5 (997 download)

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Book Synopsis Albion's Seed by : David Hackett Fischer

Download or read book Albion's Seed written by David Hackett Fischer and published by Oxford University Press. This book was released on 1991-03-14 with total page 981 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fascinating book is the first volume in a projected cultural history of the United States, from the earliest English settlements to our own time. It is a history of American folkways as they have changed through time, and it argues a thesis about the importance for the United States of having been British in its cultural origins. While most people in the United States today have no British ancestors, they have assimilated regional cultures which were created by British colonists, even while preserving ethnic identities at the same time. In this sense, nearly all Americans are "Albion's Seed," no matter what their ethnicity may be. The concluding section of this remarkable book explores the ways that regional cultures have continued to dominate national politics from 1789 to 1988, and still help to shape attitudes toward education, government, gender, and violence, on which differences between American regions are greater than between European nations.