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Effect of Prior Sales Changes on Asymmetric Cost Behavior

Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2015-02, Vol.4 (2), p.205-221

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Title:
Effect of Prior Sales Changes on Asymmetric Cost Behavior
Author: Naser Izadinia ; Alireza Soultani ; Mohammadreza Fakharmanesh
Subjects: Asymmetric cost behavior ; changes of prior periods earning ; Cost Stickiness ; informed decisions hypothesis
Is Part Of: Pizhūhishʹhā-yi tajrubī-i ḥisābdārī, 2015-02, Vol.4 (2), p.205-221
Description: Recent experimental researches conducted on cost behavior have shown that costs are increased following increase in sales but they are not decreased similarly when sales is reduced. This Asymmetric Cost Behavior is called cost stickiness. One of the most important hypotheses presented about cost stickiness is managers' informed decisions hypothesis. Therefore, this study is aimed to examine the effect of prior earning changes, as factor affecting management expectations, on cost stickiness. Sample of this research is 104 firms listed in Tehran Stock Exchange during 10-year period (2003-2012). Results of research indicate that stickiness of sale, general and administrative costs is more in two prior subsequent periods that earning has been increased. While stickiness of cost of goods sold has decreased in two prior subsequent periods that earning has been increased.
Publisher: Alzahra University
Language: Persian
Identifier: ISSN: 2251-8509
EISSN: 2538-1520
DOI: 10.22051/jera.2015.1910
Source: DOAJ Directory of Open Access Journals

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