scholarly journals Asymmetric Cost Behavior and Its Impact on Improving Earnings Prediction Models

2020 ◽  
Vol 21 (1) ◽  
pp. 596-613
Author(s):  
رنیم حجازی
Keyword(s):  
Prediction Models ◽  
Earnings Prediction ◽  
Cost Behavior ◽  
Asymmetric Cost ◽  
Asymmetric Cost Behavior

Strategic Positioning and Asymmetric Cost Behavior

2013 ◽  
Author(s):  
Rajiv D. Banker ◽  
Renee Flasher ◽  
Daqun Zhang
Keyword(s):  
Strategic Positioning ◽  
Cost Behavior ◽  
Asymmetric Cost ◽  
Asymmetric Cost Behavior

The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses

2020 ◽  
Author(s):  
Apostolos A. Ballas ◽  
Vassilios-Christos Naoum ◽  
Orestes Vlismas
Keyword(s):  
Cost Behavior ◽  
Asymmetric Cost ◽  
Asymmetric Cost Behavior

Real Earnings Smoothing and Asymmetric Cost Behavior

2021 ◽  
Author(s):  
Nikolaos I. Karampinis ◽  
Giannis D. Lessis ◽  
Dimitrios Ntounis ◽  
Orestes Vlismas
Keyword(s):  
Earnings Smoothing ◽  
Cost Behavior ◽  
Asymmetric Cost ◽  
Asymmetric Cost Behavior

scholarly journals Sticky cost behavior: evidence from Egypt

2017 ◽  
Vol 7 (1) ◽  
pp. 16-34 ◽  
Author(s):  
Awad Elsayed Awad Ibrahim ◽  
Amr Nazieh Ezat
Keyword(s):  
Corporate Governance ◽  
Information Needs ◽  
Academic Research ◽  
Content Type ◽  
Listed Firms ◽  
Corporate Governance Code ◽  
Cost Behavior ◽  
Asymmetric Cost ◽  
Cost Stickiness ◽  
Asymmetric Cost Behavior

Purpose The purpose of this paper is to provide further empirical evidence on the asymmetric cost behavior, cost stickiness, in an emerging country, Egypt, which lacks academic research on this subject. Design/methodology/approach This study uses multiple regression analysis to analyze the behavior of selling, general, and administrative costs (SG&A) and cost of goods sold (CGS) individually and jointly using total costs (TC) for the period 2004-2011 for Egyptian-listed firms. In addition, the study compares the cost behavior three years prior to and after the application of the corporate governance code in Egypt in 2007. Findings The results indicate that asymmetric cost behavior is common among Egyptian-listed firms as their SG&A, CGS, and TC were found to be sticky during the study period. The application of the corporate governance code in Egypt was found to affect the nature of SG&A – the behavior of these costs changed from sticky before the code to anti-sticky after the application of the code. Moreover, the code was found to affect the magnitude of stickiness of both CGS and TC. Originality/value Greater awareness about cost behavior is important for emerging markets such as Egypt in order to protect investors’ interests and satisfy their information needs. To the best of our knowledge, this study is the first to provide evidence on cost stickiness in Egypt. Moreover, this study provides further evidence on the correlation between corporate governance and asymmetric cost behavior.

The Effect of Co－CEO Structure on Asymmetric Cost Behavior

2021 ◽  
Vol 21 (3) ◽  
pp. 123-145
Author(s):  
Jun Yeung Hong ◽  
Gun Lee
Keyword(s):  
Cost Behavior ◽  
Asymmetric Cost ◽  
Asymmetric Cost Behavior

The Effect of Analyst Coverage on Asymmetric Cost Behavior

2021 ◽  
Vol 24 (4) ◽  
pp. 19-42
Author(s):  
Heung-Joo Jeon ◽  
◽  
Hyun-Min Oh
Keyword(s):  
Analyst Coverage ◽  
Cost Behavior ◽  
Asymmetric Cost ◽  
Asymmetric Cost Behavior

Is the asymmetric cost behavior affected by competition factors?

2016 ◽  
Vol 25 (1-2) ◽  
pp. 218-234 ◽  
Author(s):  
Joonhei Cheung ◽  
Hyunpyo Kim ◽  
Seungjun Kim ◽  
Rong Huang
Keyword(s):  
Cost Behavior ◽  
Asymmetric Cost ◽  
Asymmetric Cost Behavior
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