Sticky Costs Behavior and Earnings Management
نویسندگان
چکیده
منابع مشابه
Cost Structure and Sticky Costs
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: Brazilian Business Review
سال: 2019
ISSN: 1808-2386
DOI: 10.15728/bbr.2019.16.2.6