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Have estimates of cost stickiness changed across listing cohorts?

Journal of management control, 2018-08, Vol.29 (2), p.161-181 [Peer Reviewed Journal]

Springer-Verlag GmbH Germany, part of Springer Nature 2018 ;Journal of Management Control is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 2191-4761 ;EISSN: 2191-477X ;DOI: 10.1007/s00187-018-0263-3

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  • Title:
    Have estimates of cost stickiness changed across listing cohorts?
  • Author: Loy, Thomas R. ; Hartlieb, Sven
  • Subjects: Accounting/Auditing ; Business and Management ; Business Strategy/Leadership ; Business Taxation/Tax Law ; Operations Management ; Organization ; Original Paper
  • Is Part Of: Journal of management control, 2018-08, Vol.29 (2), p.161-181
  • Description: While the discussion of changes in financial accounting properties over time is already well-established, there is a lack of evidence whether changing firm compositions in empirical samples might bias cost stickiness research. We document that with each additional listing cohort, the U.S. public firm universe becomes more knowledge-intensive and, at the same time, more cost sticky. Higher reliance on temporary labor by newer listing cohorts partly mitigates this development. Our results call for the use of listing cohort-specific slopes to allow for cohort-specific estimates of cost stickiness in future research.
  • Publisher: Berlin/Heidelberg: Springer Berlin Heidelberg
  • Language: English
  • Identifier: ISSN: 2191-4761
    EISSN: 2191-477X
    DOI: 10.1007/s00187-018-0263-3
  • Source: ProQuest Central
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