Managers think that retaining resources is more effective than rebuilding resources after
exhausting them. However, financing constraints have brought great uncertainty to this …

Cost stickiness refers to an increase in costs when activities increase more than a decrease
in costs in response to a decline in activities of the same magnitude. In this respect …

본 연구는 COVID-19 위기 동안 원가의 하방경직성에 대해 시장에서 어떻게 평가하는지를
검증하였다. 경영자가 매출 감소를 일시적인 현상으로 보고 매출이 곧 회복될 것으로 …

Target costing is a cross-disciplinary subject with several unexplored academic dimensions
besides having applied business practices and economic policy implications. In this paper …

O estudo investiga a assimetria de custos nas empresas brasileiras do agronegócio.
Mediante análise de regressão múltipla, a pesquisa tem por objetivo analisar a relação dos …

Este artigo explora a relação entre as dimensões culturais dos gestores e o comportamento
assimétrico dos custos, conhecido como" cost stickiness", em empresas de diferentes …

When activity levels fluctuate, sticky costs tend to increase rather than decrease. The testing
of a sticky cost model is used in this study to illustrate the behavior of sticky costs on the …

Tendo em vista a crescente incerteza no cenário político econômico no Brasil e o impacto
que os custos assimétricos exercem sobre o lucro das corporações, este estudo analisou os …

The role of management in religion tourism 115 Unblocking the" Odra–Danube" waterway
121 Ways of reforming socially relevant services in the transport's sphere 142 Models of …

New financial regulatory philosophy: A paradigm shift in securities market supervision Page 1
Corporate Ownership & Control / Volume 17, Issue 4, Summer 2020 8 NEW FINANCIAL …