MANAGERIAL INCENTIVES AND LABOR COST ASYMMETRY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

KORDESTANI GHOLAMREZA; ALAHYARI ELAHE

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2016 | Volume:8 | Issue:30 Page(s): 52-69

Download Full-Text

Persian Verion

View:

745

Download:

Cites:

Information Journal Paper

Title

MANAGERIAL INCENTIVES AND LABOR COST ASYMMETRY

Author(s)

KORDESTANI GHOLAMREZA | ALAHYARI ELAHE | Issue Writer Certificate

Keywords

COST BEHAVIORQ2

COST ASYMMETRYQ2

MANAGER'S INCENTIVESQ2

LABOR COSTQ2

Abstract

This study investigates the rate of changing LABOR COSTs in response to changes in activities. Managers decision leading changes in cost when activities were changed. Managers incentives affected asymmetry of COST BEHAVIOR. As labors are the essential part of firms for creating value added, each action for adjusting the cost of labor should have been considered. So we test asymmetry of LABOR COST by using a panel data of 880 firm- years during 2003 to 2012 for the firms listed in Tehran Stock Exchange. The results shows that LABOR COSTs increase more rapidly with an activity increase than they decrease with an activity decrease. Moreover, we find the form of more symmetric labor COST BEHAVIOR for firms that report a small profit. The findings are consistent with this prediction.

Cites

No record.

References

No record.

Cite

APA: Copy

KORDESTANI, GHOLAMREZA, & ALAHYARI, ELAHE. (2016). MANAGERIAL INCENTIVES AND LABOR COST ASYMMETRY. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(30 ), 52-69. SID. https://sid.ir/paper/157327/en

Vancouver: Copy

KORDESTANI GHOLAMREZA, ALAHYARI ELAHE. MANAGERIAL INCENTIVES AND LABOR COST ASYMMETRY. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2016;8(30 ):52-69. Available from: https://sid.ir/paper/157327/en

IEEE: Copy

GHOLAMREZA KORDESTANI, and ELAHE ALAHYARI, “MANAGERIAL INCENTIVES AND LABOR COST ASYMMETRY,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 30 , pp. 52–69, 2016, [Online]. Available: https://sid.ir/paper/157327/en

Related Journal Papers