Cost Behavior and Analysts’ Earnings Forecasts

By Dan Weiss. 2010

482 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/23602abb5ebd9d8c51e34475e5216f6b1c2fc05f

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Citations in the corpus

The Confounding Effect of Cost Stickiness on Conservatism Estimates (2016, unknown): “The cost accounting literature (e.g., Anderson et al., 2003; Weiss, 2010; Banker et al., 2013; Banker and Byzalov, 2014) has identified another source of asymmetry in cost and earnings behavior.”
Cost Structure and Sticky Costs (2014, methodology): “Second, our analysis suggests deeper investigation of works (Banker and Chen 2006a; Weiss 2009) that link sticky costs to analyst forecasts and market returns.”
The Impact of Changes in Regulation on Cost Behavior (2015, unknown): “2009; Balakrishnan and Gruca 2008; Balakrishnan, Labro, Soderstrom 2010; Banker, Byzalov, and Plehn-Dujowich 2011), asymmetric cost behavior is a phenomenon of interest to accountants (Banker and Chen 2006; Chen, Lu, and Sougiannis 2011; Dierynck, Landsman, and Renders 2012; Weiss 2010).”
The Bright Side of Managerial Over-Optimism (2016, background): “…conservatism (Givoly and Hayn, 2000; Khan and Watts, 2009) and the non-articulation amount in the accrual management test, and for cost stickiness (Weiss, 2010) in the real earnings management test.27 Lastly, we also examine whether and is positively correlated with (or ) for the firms with low…”
Demand Uncertainty and Cost Behavior (2014, methodology): “Anderson et al. (2003), Weiss (2010), Chen, Lu, and Sougiannis (2012), Dierynck, Landsman, and Renders (2012), Banker, Byzalov, Ciftci, and Mashruwala (2014), Kama and Weiss (2013), and others explore sticky cost behavior.”
Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach (2013, unknown): “By contrast, another set of studies finds that analysts efficiently process accounting information (e.g., Brown, Richardson, and Schwager 1987; Rajgopal, Shevlin, and Venkatachalam 2003; Abarbanell and Lehavy 2003; Banker and Chen 2006; Frankel, Kothari, and Weber 2006; Weiss 2010).”
Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, methodology): “On the contrary, in the case of low MOC-intensive firms STICKY is positive and statistically significant (0.0747), which is indicative of cost anti-stickiness behaviour (Weiss, 2010).”
Asymmetric Cost Behavior (2014, unknown): “Weiss (2010) examines how firms’ asymmetric cost behavior influences analysts’ earnings forecasts.”
Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior (2012, background): “…have been able to test this relationship by relying on observable firm-level proxies for the magnitude of adjustment costs such as asset and employee intensity (Anderson et al., 2003) or sales volatility (Kama and Weiss, 2010), and by linking these proxies to firmlevel variation in cost stickiness.”
The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior (2014, background): “1 Costs are said to be “anti-sticky” if they decrease more when sales fall than they increase when sales rise equally (Weiss 2010).”