The Impact of Managers’ Deliberate Decisions on Costs’ Stickiness
Recent research on cost behavior has revealed that the magnitude of decrease in costs associated with decrease in sales is lower than the magnitude of the increase in costs associated with an equivalent increase in sales. This asymmetric cost behavior is termed as “cost stickiness.” One of the hypot...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2012-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_28798_98ffa28fe9285bfd14d43cf7260a5012.pdf |