This study analyzes the information conveyed by the restatements of financial reports. We
argue that restatements contain news about the investment projects of the restating firms' …

We provide new evidence on the disclosure in earnings announcements of financial
statement line items prepared under Generally Accepted Accounting Principles (GAAP) …

An increase in the ratio of SG&A costs to sales is associated with contradictory
interpretations, namely a negative one due to deficient cost control and a positive one …

This study analyses cost stickiness under the dilemma between current profitability and
future sales increase. When activity decreases firms are faced to keep profitability adjusting …

This chapter provides the framework for the subsequent ones and reveals potential for future
research through a comprehensive discussion of the cost stickiness phenomenon. Section …

theyve to secure their quantitative organizational objectives as well, typically in the form of
securing market share & profitability returns. The importance of spending in the selling …

본 연구는 2000-2022 년까지 한국거래소 유가증권시장 상장기업들을 대상으로 판매관리비
지출과 기업가치 간 관계를 실증분석하였다. 먼저, 판매관리비 지출은 기업가치에 유의한 양 (+) …

Understanding of cost behavior in reaction to changes in level of production and sales is
highly important for firm managers. In the traditional model of cost behavior, costs change …

Purpose-This paper attempts to determine the importance of financial sustainability and the
impact of Selling, General and Administrative Expenses (SG&A) on the financial …