Employment Protection Legislation, Adjustment Costs and Cross-Country Differences in Cost Behavior

By Rajiv D. Banker, Dmitri Byzalov, Lei Chen. 2012

459 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/f5e088843135115ede4493d9ec06883f277e8161

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In Economics and Econometrics

Citations in the corpus

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, methodology): “7 backdrop of extensive evidence on why costs are sticky (Chen et al., 2012; Banker et al., 2013), we directly examine when costs are sticky.”
Slack resources, firm performance, and the institutional context: Evidence from privately held European firms (2017, background): “, 2013)—with the former effect being stronger than the latter (Banker et al., 2013).”
The Confounding Effect of Cost Stickiness on Conservatism Estimates (2016, unknown): “The cost accounting literature (e.g., Anderson et al., 2003; Weiss, 2010; Banker et al., 2013; Banker and Byzalov, 2014) has identified another source of asymmetry in cost and earnings behavior.”
Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, background): “…(Anderson et al., 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…”
Cost stickiness: state of the art of research and implications (2013, unknown): “Banker et al. (2011) find similar results. However, Kama and Weiss (2013) do not get empirical evidence that earnings targets encourage managers to constrain building up resources when sales rise.”
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).”