پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 25 |
| تعداد شماره‌ها | 954 |
| تعداد مقالات | 7,829 |
| تعداد مشاهده مقاله | 13,082,961 |
| تعداد دریافت فایل اصل مقاله | 9,267,067 |
مطالعه رفتار چسبندگی هزینه‌ها در شرکت های بورس اوراق بهادار تهران | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 8، دوره 9، شماره 4 - شماره پیاپی 35، دی 1398، صفحه 135-155 اصل مقاله (2.48 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2018.19973.1396 | ||
| نویسندگان | ||
| سید حسام وقفی* 1؛ کاوه پرندین2؛ سامیران خواجه زاده3 | ||
| 1دکتری حسابداری و عضو هیات علمی دانشگاه پیام نور، تهران، ایران، | ||
| 2دکتری حسابداری و عضو هیات علمی دانشگاه پیام نور، تهران، ایران | ||
| 3دکتری مهندسی مالی دانشگاه آزاد اسلامی واحد شهر قدس | ||
| چکیده | ||
| رفتار هزینه به واکنش هزینه در برابر تغییرات در سطح فعالیت گفته می‌شود. به‌عبارتی، تغییر هزینه‌ها رابطه‌ای متناسب با افزایش و کاهش سطح فعالیت دارد. چسبندگی هزینه‌ها به مفهوم آن است که هزینه‌ها هنگام افزایش فروش بالا رفته، اما در هنگام کاهش فروش، به همان میزان کاهش نمی‌یابند. هدف این پژوهش، بررسی تجربی چسبندگی هزینه‌های عملیاتی در شرکت‌های تولیدی فعال در بورس اوراق بهادار تهران در سه سطح شامل بهای تمام شده کالای فروش‌رفته، هزینه‌های اداری، عمومی و فروش و سایر هزینه‌های عملیاتی طی سال‌های 1386 تا 1395 است. نتایج بررسی‌ها بیانگر آن است که شدت افزایش در هر سه سطح هزینه به ازای افزایش یکسان سطح فعالیت، بزرگ‌تر از شدت کاهش در هر سه سطح هزینه به ازای کاهش یکسان در سطح فعالیت است. بنابراین، بهای تمام شده کالای فروش‌رفته، هزینه‌های اداری، عمومی و فروش و سایر هزینه‌های عملیاتی در شرکت‌های مورد بررسی دارای رفتار چسبندگی هزینه هستند. همچنین، نتایج حاکی از آن است که چسبندگی در سطح هزینه‌های عملیاتی کل نیز وجود دارد. | ||
| کلیدواژه‌ها | ||
| چسبندگی هزینه؛ بهای تمام شده کالای فروش‌رفته؛ هزینه‌های اداری؛ عمومی و فروش؛ سایر هزینه‌های عملیاتی | ||
| عنوان مقاله [English] | ||
| Experimental study Of Adhesion behavior costs | ||
| نویسندگان [English] | ||
| seyed hesam vaghfi1؛ kave parandin2؛ samiran khajezade3 | ||
| 1PhD of Accounting, Payame Noor University, Tehran, Iran. | ||
| 2PhD of Accounting, Payame Noor University, Tehran, Iran. | ||
| 3PhD of financial Engineering, Islamic Azad University, Shahr-e-Qods Branch, Tehran, Iran | ||
| چکیده [English] | ||
| Response of cost to changes in the level of activity is called cost behavior. Namely changes in costs are associated with increase and decrease their activity levels. Cost Adhesion means that cost when sales increase, go up, but when sales decrease, they don’t go down that much. The main purpose of this study, is to empirically examine the adhesion operating costs in the manufacturing companies at three levels included cost of goods sold, administrative and sale expense and other operating expenses in Tehran Stock Exchange companies during the period 1386 to 1395. The result showed that increased sharply in all three levels of costs for the same level of activity, was bigger than reduced costs levels for the same decrease in the level of activity. So, the cost of goods sold, administrative and sale expenses and other operating expenses have adhesion in cost behavior. There is also adhesion at the levels of total operating expenses. | ||
| کلیدواژه‌ها [English] | ||
| Adhesion of Costs, Administrative and Sale Expenses, Cost of Goods Sold, Other Operating Expenses | ||
| مراجع | ||
|
Aflatooni, A. , Nikbakht, L. (2001). Econometric application in accounting research. Financial Management and Economic Sciences. Tehran. Termeh Publishing House. 1 (4) , 12-17. (In Persian). Alikhani, R. Maranjory, M. Seyed Zadeh, S. F. (2017). Upward earnings management, corporate governance and expense stickiness. Journal of Accounting Research, 7 (3) , 61-80. (In Persian). Anderson, M. , Banker, R. , Huang, R. , & Janakiraman, S. (2007). Cost behavior and fundamental analysis of SG&A costs. Journal of Accounting, Auditing & Finance, 22 (1) , 1-28. Anderson, M. C. , Banker, R. D. , & Janakiraman, S. N. (2003). Are selling, general, and administrative costs “sticky”?. Journal of accounting research, 41 (1) , 47-63. Anderson, S. W. , & Lanen, W. N. (2007). Understanding cost management: what can we learn from the evidence on'sticky costs'?. Available at SSRN 975135. Ashuri, E. (2014). Investigating the impact of earnings incentives on cost stickiness. Master's thesis. Mazandaran University. 4 (2) , 56-70. (In Persian). Atkinson, A. (2000). Management Accounting. São Paulo: Atlas. 17. Baharmoghaddam, M. , Khademi, S. (2016). Investigate costs stickiness in economic prosperity and recession cycles. Management Accounting, 9 (30) , 67-86. (In Persian) Balakrishnan, R. , & Gruca, T. S. (2008). Cost stickiness and core competency: A note. Contemporary Accounting Research, Forthcoming. 18 (5) , 87-93. Balakrishnan, R. , Labro, E. , & Soderstrom, N. S. (2014). Cost structure and sticky costs. Journal of management accounting research, 26 (2) , 91-116. Balakrishnan, R. , Petersen, M. J. , & Soderstrom, N. S. (2004). Does capacity utilization affect the “stickiness” of cost?. Journal of Accounting, Auditing & Finance, 19 (3) , 283-300. Banker, R. D. , & Chen, L. (2006). Predicting earnings using a model based on cost variability and cost stickiness. The accounting review, 81 (2) , 285-307. Banker, R. D. , Basu, S. , Byzalov, D. , & Chen, J. (2013). Asymmetries in cost-volume-profit relation: Cost stickiness and conditional conservatism. 9 (8) , 68-75. Banker, R. D. , Basu, S. , Byzalov, D. , & Chen, J. (2015, August). The confounding effect of cost stickiness in conservatism research. AAA. Calleja, K. , Steliaros, M. , & Thomas, D. C. (2006). A note on cost stickiness: Some international comparisons. Management Accounting Research, 17 (2) , 127-140. Chen, C. X. , Lu, H. , & Sougiannis, T. (2012). The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs. Contemporary Accounting Research, 29 (1) , 252-282. Chen, C. X. , Lu, H. , & Sougiannis, T. (2012). The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs. Contemporary Accounting Research, 29 (1) , 252-282. Haas, D. H. , & Kajan, D. (2017). Cost stickiness during the financial crisis: rational resource management or wasteful overspending?. 5 (5) , 44-54. He, D. , Teruya, J. , & Shimizu, T. (2010). Sticky selling, general, and administrative cost behavior and its changes in Japan. Global Journal of Business Research, 4 (4) , 1-10. Ho-koo ,J. Song ,S. Paik, T. Y. (2015). Earningmanagement and cost sickness. Advance Science and Technologyletters. Vol84. 3 (5) , 23-34. Homburg, C. , & Nasev, J. (2009). How timely are earnings when costs are sticky? Implications for the link between conditional conservatism and cost stickiness. Implications for the Link Between Conditional Conservatism and Cost Stickiness. AAA. Homburg, C. , Hoppe, A. , Nasev, J. , Reimer, K. , & Uhrig-Homburg, M. (2018). How Cost Stickiness Affects Credit Risk. Available at SSRN 2792085. Kama, I. , & Weiss, D. (2013). Do earnings targets and managerial incentives affect sticky costs?. Journal of Accounting Research, 51 (1) , 201-224. Mahfoozi, Gh. ,. Abolhassani MT. ,. Shirpour Abkenar, H. (2018). Organizational capital and sticky behavior of selling, general and administrative expenses in companies listed on Tehran stock exchange (Using the ABJ and extended models). Accounting and Management Knowledge Management, 7 (26) , 159-174. (In Persian). Namazi, M. , Davanipoor, I. (2010). Experimental investigation of sticky behavior of costs listed on the Tehran stock exchange. The Iranian Accounting and Auditing Review, 6 (4) , 89-102. (In Persian). Namazi, M. , Ghaffari, M. J. , Fereyduni, M. (2013). Fundamental Analysis of Costs and Cost Sticky Behavior Emphasizing Scope Changes in Tehran Stock Exchange. Journal of Accounting Advances, 4 (2) , 151-177. (In Persian). Nick Car, J. , Jalili, A. (2014). The effect of moderating future expectations and sales changes without the symmetry of cost behavior. Applied Research in Financial Reporting, 4, 119-124. (In Persian). Nicola, D. , Pado, P. (2013). Evidence from small and medium sized companies Sticky cost behavior. Accounting & Finance Journal, 4 (5) , 2-89. Porporato, M. , & Werbin, E. M. (2011, August). Active cost management in banks: evidence of sticky costs in Argentina, Brazil and Canada. 7 (6) , 89-99. safarzadeh, M. (2016). The Relationship between Agency Costs and Stickiness of Selling, General and Administrative costs. Journal of Financial Accounting Knowledge, 3 (2) , 69-90. (In Persian). Sepasi, S. , Taban, K. (2016). Correction Cost-Volume-Profit Analysis model by using Cost Stickiness and Conditional Conservatism. Management Accounting, 9 (28) , 67-8. (In Persian). Sheibe, S. , Fathi, Z. , Sepasi, S. (2014). Empirical investigation of cost stickiness in Tehran stock exchange. Empirical Research in Accounting, 3 (4) , 163-177.. (In Persian). Venieris, G. , Naoum, V. C. , & Vlismas, O. (2015). Organisation capital and sticky behaviour of selling, general and administrative expenses. Management Accounting Research, 26, 54-82. Warganegara, D. L. , & Tamara, D. (2014). The impacts of cost stickiness on the profitability of Indonesian firms. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 8 (11) , 3602-3605. Warganegara, D. L. , & Tamara, D. (2014). The impacts of cost stickiness on the profitability of Indonesian firms. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 8 (11) , 3602-3605. Weidenmier, M. L. , & Subramaniam, C. (2003). Additional evidence on the sticky behavior of costs. 8 (4) ,86-98. Weiss, D. (2010). Cost behavior and analysts’ earnings forecasts. The Accounting Review, 85 (4) , 1441-1471. Xue, S. , & Hong, Y. (2016). Earnings management, corporate governance and expense stickiness. China Journal of Accounting Research, 9 (1) , 41-58. Yasukata, K. (2011). Are'Sticky Costs' the Result of Deliberate Decision of Managers?3 (2) , 22-32. Zanjirdar, M. , Ghafari Ashtiani, P. , Maddahi, Z. (2015). Review and analyze the factors affecting the behavior of sticky costs, Management Accounting, 7 (1) , 79-91. (In Persian). | ||
|
آمار تعداد مشاهده مقاله: 776 تعداد دریافت فایل اصل مقاله: 449 |
||