Asymmetric Cost Behavior
By Rajiv D. Banker, Dmitri Byzalov. 2014
372 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/f43e1cd77918eebc2887f1d7861bc6f600d9b8c1
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In Accounting
- Dmitri Byzalov
- Janice Y. S. Chen
- Sudipta Basu
- Rajiv D. Banker
- Jose M. Plehn-Dujowich
- Orestes Vlismas
- Vassilios-Christos Naoum
- Georgios Venieris
In Management Information Systems
In Strategy and Management
- Dmitri Byzalov
- Janice Y. S. Chen
- Sudipta Basu
- Rajiv D. Banker
- Jose M. Plehn-Dujowich
- Orestes Vlismas
- Vassilios-Christos Naoum
- Georgios Venieris
Citations in the corpus
- The Confounding Effect of Cost Stickiness on Conservatism Estimates (2016, positive): “4 Financial accounting interprets conditional conservatism as the higher degree of verification of good news as gains than bad news as losses (Basu, 1997; Watts, 2003a). Conservatism implies that earnings incorporate bad news about future cash flows more quickly than good news. Basu (1997) bases his”
- Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, background): “Pessimistic (optimistic) expectations regarding the permanence of decline in sales should reduce (increase) the cost stickiness (Banker and Byzalov, 2015; Banker et al., 2014).”
- Demand Uncertainty and Cost Behavior (2014, background): “Combining equations (8) and (9), we obtain our main estimation model:”