A Note on Cost Stickiness: Some International Comparisons

By Kenneth Calleja, Michael E. Steliaros, Dylan C. Thomas. 2006

323 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a9a63fa2f359a649215021ac9b21088c631509dc

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Citations in the corpus

Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World (2020, methodology): “Building on prior research on cost stickiness (Banker et al., 2012; 2013; Calleja et al., 2006), we test the conditioning role of three legal environment variables.”
Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, background): “, 2003); country or environmental characteristics such as labour market characteristics and systems of corporate governance (Banker et al., 2013a,b; Calleja et al., 2006); and organisational factors such as the criticality of the cost for the central activities of the enterprise (Balakrishnan and Gr”
Cost stickiness: state of the art of research and implications (2013, unknown): “In contrast to the results of Calleja et al. (2006), Banker and Chen (2006) indicate a lower level of stickiness for firms in civil law than for firms in common law countries.”
The Impact of Changes in Regulation on Cost Behavior (2015, unknown): “2003) and operating cost (Calleja et al. 2006) is smaller when there is a negative change in sales volume as compared to a positive change in sales volume.”
Asymmetric Cost Behavior (2014, unknown): “20 in a sample of both developed and developing countries; Calleja et al. (2006) find similar”
State Ownership, Socio-political Factors, and Labor Cost Stickiness (2018, background): “…more aggregated cost categories (Dierynck et al., 2012; Shleifer, 1998; Shleifer & Vishny, 1994), selling, general, and administrative (SG&A) and operating costs are more common in cost stickiness literature (Anderson et al., 2003; Banker et al., 2013a; Calleja et al., 2006; Chen et al., 2012).”
Cost Structure and Sticky Costs (2014, result): “The latter implication is consistent with studies such as ABJ (2003) and Steliaros et al. (2006) that include an interaction term Page | 18 between industry dummies and the decrease term in equation (1).”
Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior (2012, methodology): “38 The only exception we are aware of is Calleja et al. (2006).”