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The Effect of Corporate Sustainable Management on the Relationship between Cost Stickiness and Earnings Transparency

Sustainability, 2021-12, Vol.13 (23), p.13453 [Peer Reviewed Journal]

2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su132313453

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  • Title:
    The Effect of Corporate Sustainable Management on the Relationship between Cost Stickiness and Earnings Transparency
  • Author: Oh, Hyunmin ; Park, Sambock
  • Subjects: Accounting ; Asymmetry ; Costs ; Decision making ; Efficient markets ; Financial statements ; Hypotheses ; Supervisors ; Sustainability management ; Transparency
  • Is Part Of: Sustainability, 2021-12, Vol.13 (23), p.13453
  • Description: This study empirically analyzes the relationship between cost stickiness and earnings transparency. Additionally, this study examines the effect of corporate sustainable management (CSM) on the relationship between cost stickiness and earnings transparency. The evaluation scores of Korea Corporate Governance Service (KCGS) are employed to measure CSM activities. The empirical results show that the relationship between cost stickiness and earnings transparency is significant in the negative direction. This means that the more sticky the costs of a firm, the lower the earnings transparency of the firm. In addition, the relationship between the interaction variables of CSM and cost stickiness and earnings transparency is significant in the positive direction. This indicates that CSM activities act as a mechanism to mitigate the negative relationship between cost stickiness and earnings transparency. The findings of this study, which presented the effects of cost stickiness on earnings transparency and the fact that CSM activities act as a device to suppress the opportunistic cost behavior of managers, are expected to provide important implications to investors, external auditors, and supervisors.
  • Publisher: Basel: MDPI AG
  • Language: English
  • Identifier: ISSN: 2071-1050
    EISSN: 2071-1050
    DOI: 10.3390/su132313453
  • Source: Geneva Foundation Free Medical Journals at publisher websites
    ROAD
    ProQuest Central
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