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 …

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 relationship between stakeholder orientation and cost stickiness (ie,
managerial asymmetric resource allocation decisions in response to firms' activities …

This study examines cost resilience in the healthcare industry during the Covid-19
pandemic. For a sample of healthcare firms from 2009 to 2022, we document that healthcare …

We examine the impact of low-carbon city policy on corporate cost stickiness. Using a
sample of Chinese A-share firms from 2008 to 2022, we document that cost stickiness …

Cultural features may exert significant impact on firm behaviour. Through a sample of listed
A‐share firms on the Shanghai and Shenzhen Stock Exchanges, we find that Confucian …

From the perspective of corporate labor employment, we examine whether debt pressure on
local governments prompts them to shift part of their social responsibilities to local firms. We …

Background Because of a change of government, the Colombian Ministry of Health and
Social Protection is in the process of presenting a structural reform for the General System of …

Managed care provides health insurers a unique opportunity for discretion over certain
aspects of financial reporting. Specifically, managed care mechanisms provide health …