The traditional view of cost behavior assumes a simple mechanistic relation between cost
drivers and costs. In contrast, contemporary cost management research recognizes that …

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 …

We synthesize the growing literature on asymmetric cost behavior—a new way of thinking
about costs and, by extension, earnings. While the traditional cost behavior model describes …

Selling, general, and administrative (SG&A) costs represent a significant proportion of the
costs of business operations. On average, the SG&A costs to total assets ratio is 27 percent …

This study examines how firms' asymmetric cost behavior influences analysts' earnings
forecasts, primarily the accuracy of analysts' consensus earnings forecasts. Results indicate …

Purpose This paper attempts to resolve the conflicting results on sticky cost behavior in prior
literature. Large sample studies find that selling, general, and administrative costs (SG&A) …

Government subsidies have always been regarded as an essential policy tool to promote
the development of new energy vehicle (NEV) industry. The NEV industry refers to the …

Using data from Ontario hospitals, we investigate the conjecture that the stickiness of costs
would be greater for functions that relate to an organization's core competency. We find …

Beginning with, a rapidly growing body of literature attributes the short-run asymmetric cost
response to activity changes (ie, sticky costs) resulting from short-run managerial choices. In …

In today's competitive world, three factors: price, quality and time have critical roles in the
success of the companies to achieve success in the competition. For this purpose, the …