The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior

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State Ownership, Socio-political Factors, and Labor Cost Stickiness (2018, methodology): “We use a two-period formula from Banker et al. (2014) to disentangle the effect of prior-period sales changes on cost stickiness.”
Asymmetric Cost Behavior (2014, unknown): “Banker et al. (2013d) refine the CVCS model by incorporating a two-period specification of asymmetric cost behavior, and show that this refinement leads to further improvement in out-of-sample prediction accuracy.”
Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World (2020, background): “Relatedly, Banker et al. (2014b) analytically and empirically show that firms tend to commit a higher capacity of fixed inputs to avoid congestion costs under more uncertain demands.”
Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, background): “A similar pattern of cost behaviour has been confirmed for COGS, SG&A expenses (Subramaniam and Weidenmier, 2003; Banker et al., 2014) and for other operating costs (Banker et al., 2013a,b).”
Cost stickiness: state of the art of research and implications (2013, unknown): “For example, Balakrishnan et al. (2004) emphasize the relevance of the current capacity utilization, Kama and Weiss (2010) investigate the technology constraints imposed by past technology choices, and Banker et al. (2012) examine the impact of prior sales changes on managers’ expectations.”