Additional Evidence on the Sticky Behavior of Costs

By C. Subramaniam, M. Watson. 2003

180 citations recorded by the source corpus.

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Demand Uncertainty and Cost Behavior (2014, unknown): “[54] Subramaniam, C.”
Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, background): “Subramaniam and Weidenmier (2003) report that revenue changes greater than 10% trigger sticky behaviour in SG&A expenses and COGS.”
SG&A cost stickiness and equity-based executive compensation: does empire building matter? (2014, background): “Recent research, however, notes that cost movements are not mechanistic due to a rigid cost structure but determined by deliberate decisions made by the manager (Anderson et al. 2003; Subramaniam and Weidenmier 2003; Calleja et al. 2006).”
Cost stickiness: state of the art of research and implications (2013, unknown): “Anderson et al. (2003) (the ABJ model) and subsequent studies (e.g. Balakrishnan et al. 2004; Weidenmier and Subramaniam 2003) find evidence that the decline in costs is smaller for decreasing than the rise in costs for increasing activity levels of the same amount of activity change and label that…”