Does Sticky Cost Behavior Affect Earnings Quality? Evidence From Egypt

This paper seeks to extend the literature on cost behavior by providing additional evidence sticky in developing countries namely Egypt. Moreover, it aims determine what extent affects earnings quality. The depends a sample consists of 38 listed firms Egyptian Exchange over period from 2004 2017. findings reveal that total costs respond asymmetrically equivalent change sales six nine examined sectors. Furthermore, both patterns behavior, stickiness and anti-stickiness, negatively affect Therefore, managers, investors, managerial accountants should take into account when making their decisions. study contributes stream research integrates accounting with financial combining In addition, extends line related impacts behavior. gives new its one emerging countries.