Related Links
News
Statistics
| Number of Journals | 25 |
| Number of Issues | 918 |
| Number of Articles | 7,565 |
| Article View | 12,275,710 |
| PDF Download | 8,681,655 |
Asymmetry in the Behavior of Costs- Costs Stickiness; Evidence, Reasons and Effects | ||
| حسابداری و منافع اجتماعی | ||
| Article 5, Volume 5, Issue 3 - Serial Number 18, June 2016, Pages 69-92 PDF (1.08 M) | ||
| Document Type: Review Paper | ||
| DOI: 10.22051/ijar.2016.2235 | ||
| Authors | ||
| Javad Nick Kar* 1; GodratoAllah Heydarinezhad2 | ||
| 1Ph.D. student of Shahid Chamran University of Ahvaz | ||
| 2Faculty Member of Payame Noor University of Ilam | ||
| Abstract | ||
| In recent years it has been hypothesized, that the amount increase in cost is not as equal as reduction in costs when observe reduction in activity level, which is commonly called the Cost Stickiness. After more than a decade introduction of costs stickiness phenomenon by Anderson et al, it seems that this topic can be analyzed from different aspects and hidden aspects. Therefore, in this regard, in the present study, the theories associated with the stickiness cost, features (including general and specific characteristics) using previous research and a library were reviewed and examined. Also, the relationship between Stickiness cost and some of financial accounting concepts included cost structure, demand uncertainty, incentive management, corporate governance and corporate social responsibility is discussed. At the end, some of the criticism in relation to concept of stickiness costs is provided. The results showed that attempts by researchers up to now have been mainly based on empirical evidence and there isn't strong theoretical background to identify the causes of stickiness costs. Therefore, future research should fill the gap between theoretical assumptions and empirical findings and provide significant implications of the cost stickiness concept to help decision-making process | ||
| Keywords | ||
| Stickiness costs; Asymmetric cost behavior; Theories associated with Stickiness cost | ||
| References | ||
|
خانی عبدالله؛ غفاری، محمدجواد و شاهمحمدی، محمدعلی. (1393). بررسی تأثیر حاکمیت شرکتی برعدم تقارن هزینهها، دانش حسابداری مالی، دوره1، شماره3، صص 125-145. صفرزاده حسین؛ (1393). نقش رهبری شرکتی در توضیح چسبندگی هزینهها، فصلنامه حسابداری مالی، سال ششم، شماره 33، صص1-21. کردستانی غلامرضا؛ مرتضوی، سیدمرتضی. (1391). شناسایی عوامل تعیین کننده چسبندگی هزینه‌های شرکت‌ها، تحقیق‌های حسابداری مالی، سال چهارم، شماره سوم، شماره پیاپی (13)، صص 32-13. مهرانی، ساسان؛ کرمی، غلامرضا؛ سیدحسینی سیدمصطفی و جهرمی مهتاب. (1394). تئوری حسابداری، جلد دوم، انتشارات نگاه دانش، چاپ اول. نمازی، محمد؛ غفاری، محمد جواد و فریدونی، مرضیه. (1391). تحلیل بنیادی رفتار چسبنده‌ی هزینهها و بهای تمام شده بر دامنه‌ی تغییرات در بورس اوراق بهادار تهران. پیشرفت‌های حسابداری، دوره چهارم، شماره دوم، پاییز و زمستان 1391، صص 151-177. نیک کار جواد، حاجی زاده سعید. (1393). تئوری چسبندگی هزینهها وتأثیرات آن بر مفاهیم حسابداری، دانش وتحقیق حسابداری، سال دهم، شماره39. . Anderson, M. C. , R. D. Banker, L. Chen, and S. N. Janakiraman. (2004). Sticky Costs at Service Firms. Working paper, University of Texas at Dallas. Abdulhamied, A, A & Abulezz, M, E. (2014). An empirical investigation of the effect of cost structure and demand uncertainty on SA&G cost stickiness, http: //ssrn. com. Ahsan H. , Mostafa, M. H. (2015) , Corporate Social Responsibility and Cost Stickiness , Massey University - School of Accountancy and Curtin University, available at: http: //ssrn. com/abstract=2638593 Anderson, M. C. , R. D. Banker, and S. N. Janakiraman. (2003). Are Selling, General, and Administrative Costs “Sticky”? Journal of Accounting Research 41 (1): 47–63. Anderson, M. C. , R. D. Banker, L. Chen, and S. N. Janakiraman. (2004). Sticky Costs at Service Firms. Working paper, University of Texas at Dallas. Anderson, S. W. , and W. N. Lanen. (2009). Understanding Cost Management: What Can We Learn from the Empirical Evidence on “Sticky Costs?”. Working paper, Rice University and University of Michigan. Anderson, S. W. , C. X. Chen, and S. M. Young. (2005). Sticky Costs as Competitive Response: Evidence on Strategic Cost Management at Southwest Airlines. Working paper, Rice University and University of Southern California Anderson, S. W. , C. X. Chen, and S. M. Young. (2005). Sticky Costs as CompetitivResponse: Evidence on Strategic Cost Management at Southwest Airlines. Working paper, Rice University and University of Southern California. Argilés, J. M. , and J. García-Blandón. (2009). Cost Stickiness Revisited: Empirical Application for Farms. Spanish Journal of Finance and Accounting 38 (144): 579–605. Balakrishnan, R. , and T. S. Gruca. (2008). Cost Stickiness and Core Competency: A Note. Contemporary Accounting Research 25 (4): 993–1006. Balakrishnan, R. , E. Labro, and N. S. Soderstrom. (2011). Cost Structure and Sticky Costs. Working paper, The University of Iowa, University of North Carolina, and University of Colorado. Balakrishnan, R. , M. J. Petersen, and N. S. Soderstrom. (2004). Does Capacity Utilization Affect the “Stickiness” of Cost? Journal of Accounting, Auditing and Finance 19 (3): 283–299. Banker, R. D. , and L. Chen. (2006a). Labor Market Characteristics and Cross-Country Differences in Cost Stickiness. Working paper, Temple University and Georgia State University. Banker, R. D. , D. Byzalov, and J. M. Plehn-Dujowich. (2011c). Sticky Cost Behavior: Theory and Evidence. Working paper, Temple University. Banker, R. D. , D. Byzalov, and L. T. Chen. (2011a). Impact of Labor Laws on Cost Behavior. Working paper, Temple University and Peking University. Banker, R. D. , M. Ciftci, and R. Mashruwala. (2011d). Managerial Optimism and Cost Behavior, Temple University, SUNY at Binghamton, and University of Illinois a Chicago. Calleja, K. , M. Steliaros, and D. C. Thomas. (2006). A Note on Cost Stickiness: Some International Comparisons. Management Accounting Research 17 (2): 127–140. Chen, C. X. , H. Lu, and T. Sougiannis. (2011). The Agency Problem, CorporateGovernance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. Contemporary Accounting Research (forthcoming). Daniel Baumgarten. (2012). The Cost Stickiness Phenomenon. Springer Science & Business Media. De Medeiros, O. R. , and P. de Souza Costa. (2004). Cost Stickiness in Brazilian Firms. Working paper, Universidade de Brasilia. Dieckman, E. , and T. White. (2005). Seizing Control of SG&A. Financial Executive 21 (2): 20–23. Dierynck, B. , and A. Renders. (2009). Earnings Management Incentives and the Asymmetric Behavior of Labor Costs. Working paper, Katholieke Universiteit Leuven. Fairfield, P. M. , R. J. Sweeney, and T. L. Yohn. (1996). Accounting Classification and the Predictive Content of Earnings. The Accounting Review 71 (3): 337–355. Fombrun, C. J. , Gardberg, N. A. , & Barnett, M. L. (2000). Opportunity platforms and safety nets: Corporate citizenship and reputational risk. Business and Society Review 105 (1) , 85-106. Godfrey, P. C. , Merrill, C. B. , & Hansen, J. M. (2009). The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis. Strategic Management Journal 30 (4) , 425-445. Hay, D. , C. de Villiers, and Z. J. Zhang. (2011). Audit Fee Stickiness. Working paper, The University of Auckland Business School. He, D. S. , T. Shimizu, and J. Teruya. (2010). Sticky Selling, General, and Administrative Cost Behavior and its Changes in Japan. Global Journal of Business Research 4 (4): 1–10. Homburg, C. , and J. Nasev. (2008). How Timely are Earnings when Costs are Sticky? Implications for the Link between Conditional Conservatism and Cost Stickiness. Working paper, University of Cologne. Kajiwara, T. , and K. Yasukata. (2011). Are “Sticky Costs” the Result of Deliberate Decision of Managers? Working paper, Kinki University and Kobe University. Kama, I. , and D. Weiss. (2010). Do Managers’ Deliberate Decisions Induce Sticky Costs? Working paper, Tel Aviv University. Kotchen, M. , & Moon, J. J. (2012). Corporate social responsibility for irresponsibility. The BE Journal of Economic Analysis & Policy, 12 (1). Lou Hong. , zeng yongliang. , (2015). External Audit, Ownership Nature and Stickness ,Journal Of Nanjing Audit University. Muller, A. , & Kräussl, R. (2011). Doing good 0deeds in times of need: a strategic perspective on corporate disaster donations. Strategic Management Journal, 32 (9) , 911-929. Orlitzky, M. , Schmidt, F. L. , & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization studies 24 (3) , 403-441. Porporato, M. , and E. Werbin. (2010). Active Cost Management in Banks: Evidence of Sticky Costs in Argentina, Brazil and Canada. Working paper, SAS-York University and National University of Cordoba. Shuang Xue. ,. Yun Hong. , (2015) , Earnings management, corporate governance and expense stickiness. China Journal of Accounting Research. Sloan, R. G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? The Accounting Review 71 (3): 289–315. Stickney, C. P. , and P. R. Brown. (1999). Financial Reporting and Financial Statement Analysis: A Strategic Perspective. 4th edition. Orlando: Dryden. Strike, V. M. , Gao, J. , & Bansal, P. (2006). Being good while being bad: Social responsibility and the international diversification of US firms. Journal of International Business Studies, 37 (6) , 850-862. Subramaniam C. , and M. L. Weidenmier. (2003). Additional Evidence on the Behavior of Costs. Working paper, Texas Christian University. Subramaniam C. , and M. L. Weidenmier. (2003). Additional Evidence on the StickyBehavior of Costs. Working paper, Texas Christian University. Tang, Y. , Qian, C. , Chen, G. , & Shen, R. (2015). How CEO hubris affects corporate social (ir) responsibility. Strategic Management Journal, 36, 1338–1357. Wan, S. , Wang, H. , (2011). Managerial self-interest, board governance and cost stickiness. Econ. Manage. 05, 26–32 (in Chinese). Weiss, D. (2010). Cost Behavior and Analysts’ Earnings Forecasts. The Accounting Review 85 (4): 1441–1471. Wiersma, E. (2010). The Impact of the Reward Structure on Stickiness. Working paper, VU University Amsterdam. Yuan, Q. , (2005). New Institutional Economics. China Development Press, Beijing (in Chinese).
| ||
|
Statistics Article View: 3,567 PDF Download: 2,810 |
||