Model Misspecification in the Sticky Cost Literature
نویسندگان
چکیده
منابع مشابه
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چکیده ندارد.
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Beginning with Anderson, Banker and Janakiraman (2003), the accounting literature attributes the asymmetric cost response to activity changes or sticky costs as resulting from managerial choices. Using a simulated dataset that excludes any role for managerial actions, we investigate whether cost structure alone could yield regression estimates similar to those the literature interprets as consi...
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ژورنال
عنوان ژورنال: International Journal of Accounting Research
سال: 2016
ISSN: 2472-114X
DOI: 10.4172/2472-114x.1000130