Does Asymmetric Cost Behavior Reduce Over Time? "Evidence from the Lagged Effect of Investment Intensity on Operating Cost and SG&A Cost"

Investigating the Effect of Financial Constraints and Different Levels of Agency Cost on Investment Efficiency

This research attempts to investigate the effect of financial constraints and different levels of agency costs on the investment efficiency of companies in Iran. Following the design of the financial risk assessment indexes, the transaction information was collected from the Stock Exchange in the five-year period of 2011-2015. The statistical sample consists of 128 companies selected by samplin...

Cost shifting does not reduce the cost of health care.

What does one minute of operating room time cost?

“How much does one minute of OR time cost?” is a question often asked in the operating room (OR) suite. We hear this question during cases that seem to be taking longer than they should, or when a missing piece of equipment delays the next step of the surgery. This question also arises if there is a last-minute cancellation that leaves the OR unexpectedly idle until another case can be assigned...

EPQ model with depreciation cost and process quality cost as continuous functions of time

Extensive research has been devoted to economic production quantity (EPQ) problem. However, little atten-tion has been paid to problems where depreciation cost and process quality cost must be considered, simulta-neously. In this paper, we consider the economic production quantity model of minimizing the annual total cost subject to depreciation cost and process quality cost, where depreciation...

The effect of financial statements readability on the agency cost

The ambiguity in the readability of financial statements has led to a reduction in the ability of investors to analyze and understand financial information and can be a factor in modifying the agency cost. The purpose of this paper is to examine the role of audit quality and the quality of internal controls in adjusting the relationship between the readability of financial statements and agency...