Cost Behavior and Fundamental Analysis of SG&A Costs

By Mark C. Anderson, Rajiv D. Banker, Ronghong Huang, Surya N. Janakiraman. 2007

246 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/aa9fdde9fb7e09e26c85492ebe3ecec8e24c8931

Citations in the corpus

• Asymmetric Cost Behavior (2014, unknown): “Anderson et al. (2007) show that recognizing the influence of cost behavior affects the interpretation of SG&A cost ratio, one of the standard ratios in fundamental analysis of earnings components.”
• Cost stickiness: state of the art of research and implications (2013, unknown): “However, according to the empirical findings, stickiness (and fixed costs) may also be reasons for an increasing SG&A cost ratio in periods of declining demand (Anderson et al. 2007; Baumgarten et al. 2010).”
• The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs (2012, unknown): “While the Anderson et al. (2003) sample covers the period from 1979 to 1998, our sample period is from 1995 to 2005.”
• Determinants of ‘Sticky Costs': An Analysis of Cost Behavior using United States Air Transportation Industry Data (2014, unknown): “Anderson et al. (2003) attribute sticky costs to management’s incomplete matching of capacity and demand.”