Determinants of Sticky Cost Behavior

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Hosseinipour reza; NASIRZADEH FARZANEH; ABBASZADEH MOHAMMAD REZA

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2020 | Volume:10 | Issue:4 (39) Page(s): 177-214

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Title

Determinants of Sticky Cost Behavior

Author(s)

Hosseinipour reza | NASIRZADEH FARZANEH | ABBASZADEH MOHAMMAD REZA | Issue Writer Certificate

Keywords

Sticky Cost BehaviorQ1

Agency CostsQ2

Political CostsQ2

Corporate GovernanceQ2

Abstract

Objective: This study aimed to investigate the determinants of Sticky Cost Behavior including adjustment costs, Agency Costs, Political Costs and Corporate Governance in the companies listed in the Tehran Stock Exchange, using the structural equation modeling (SEM) approach. Method: The sample included 1695 company-year in the years 2006-2017. The Smart_PLS program was used to obtain a good-fit model of cost behavior, and confirmatory factor analysis (CFA) was used to construct measurement models to validate the latent variables underlying the cost behavior model. Exploratory factor analysis (EFA) and multiple regression analysis were used to identify the determinants of cost stickiness. Results: The results showed that adjustment costs and Agency Costs are positively correlated with the degree of cost stickiness, but Political Costs and Corporate Governance are negatively correlated with the degree of cost stickiness. Conclusion: The results of this study are useful for managers to understand cost behavior needed for planning, controlling and reducing costs.

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APA: Copy

Hosseinipour, reza, NASIRZADEH, FARZANEH, & ABBASZADEH, MOHAMMAD REZA. (2020). Determinants of Sticky Cost Behavior. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(4 (39) ), 177-214. SID. https://sid.ir/paper/163522/en

Vancouver: Copy

Hosseinipour reza, NASIRZADEH FARZANEH, ABBASZADEH MOHAMMAD REZA. Determinants of Sticky Cost Behavior. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2020;10(4 (39) ):177-214. Available from: https://sid.ir/paper/163522/en

IEEE: Copy

reza Hosseinipour, FARZANEH NASIRZADEH, and MOHAMMAD REZA ABBASZADEH, “Determinants of Sticky Cost Behavior,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 4 (39) , pp. 177–214, 2020, [Online]. Available: https://sid.ir/paper/163522/en

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