Do Earnings Targets and Managerial Incentives Affect Sticky Costs

By I. Kama, Dan Weiss. 2013

378 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d50e89ab4022615c703a8d2c49f3c564599c39d9

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Citations in the corpus

Demand Uncertainty and Cost Behavior (2014, background): “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.”
Asymmetric Cost Behavior (2014, neutral): “Dierynck et al. (2012) and Kama and Weiss (2013) document that the degree of cost stickiness is diminished when managers face incentives to meet an earnings target; Banker and Fang (2013) report a reduction in cost stickiness before new loan financing.”
Does Religion Mitigate Tunneling? Evidence from Chinese Buddhism (2014, background): “…(quasi-) stickiness of Buddhism’s influence on mitigating tunneling or the asymmetric influence between increased Buddhism intensity and decreased Buddhism intensity on the range of variation in tunneling (See Anderson et al. (2003) and Kama and Weiss (2013) for the definition of ‘‘stickiness’’).”
Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, methodology): “…on accounting, and more specifically the growing body of work on the sticky cost phenomenon, uses Petersen’s (2009) methodology to choose the most appropriate econometric estimation procedure for a regression model on a panel dataset (Chen et al., 2012; Dierynck et al., 2012; Kama and Weiss, 2013).”
Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World (2020, background): “Dierynck et al. (2012) and Kama and Weiss (2013) find that cost stickiness is less severe when managers face incentives to meet an earnings target set by financial analysts.”
The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior (2014, methodology): “Following ABJ, numerous studies have documented sticky costs in various contexts (e.g., Weiss 2010; Chen et al. 2012; Dierynck et al. 2012; Kama and Weiss 2013), and ABJ’s theory of cost stickiness has become dominant in research on cost behavior and its implications.”
Cost stickiness: state of the art of research and implications (2013, neutral): “However, Kama and Weiss (2013) do not get empirical evidence that earnings targets encourage managers to constrain building up resources when sales rise.”