Recent research has found that the cost response to an equivalent activity change is
asymmetric. This study systematically reviews 80 research articles published in 36 journals …

Asymmetric cost behavior is an emerging and dynamic research area within the context of
contemporary cost management research. This study systematically reviews asymmetric …

In this paper we explore the association between cost stickiness and firm value. Using a
large sample of US data, we find a robust negative relationship between cost stickiness and …

Sticky cost will enhance variety of firms' performance and uncertainty, does sticky cost list
company increase or decrease stock price crash risk? Due to information and expected …

This study examines the effect of cost stickiness on stock price delay. Using a sample of US
firms in the period of 1984–2019, I find that the stickiness of Selling, General, and …

Purpose The literature suggests that management discretion to adjust resources in response
to changes in sales can create asymmetric cost behavior and management incentives to …

Purpose–The purpose of this study is to investigate whether a firm's cost structure
(specifically, its cost stickiness) is associated with environmental, social, and governance …

Prior literature suggests that cost stickiness increases the ex-ante volatility and reduces the
predictability of earnings. We examine whether managers intentionally undo such …

We examine the association between cost stickiness and the risk of stock price crash,
defined as asymmetry in the distribution of weekly stock returns. We use information …

This study explores the relationship between cost asymmetry and future tax avoidance. Cost
stickiness is positively associated with adjustment costs, more optimistic managerial …