Using Precedent and Antecedent Information in Strategic Cost Management

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KHODADADI VALI; NIKKAR JAVAD; Malek Khodaei Elaheh; Heydari Nejad Ghodratollah

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:45 Page(s): 215-238

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Information Journal Paper

Title

Using Precedent and Antecedent Information in Strategic Cost Management

Author(s)

KHODADADI VALI | NIKKAR JAVAD | Malek Khodaei Elaheh | Heydari Nejad Ghodratollah | Issue Writer Certificate

Keywords

Historical Sales GrowthQ1

Past Information and FutureQ1

the Ratio of Market Value to Book ValueQ2

Historical Sales Volatility and Asymmetry of the CostQ1

Abstract

The aim of this study is to Measure the impact Use of past and future strategic cost management in the companies listed in Tehran Stock Exchange. For this purpose Three hypotheses are developed and data on the 120 companies in Tehran Stock Exchange were analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results showed that the great Historical Sales Growth (as historical information) significant positive influence on the asymmetry of costs but, volatility selling historical (as historical information) a significant negative impact on the asymmetry of costs. Consequently, when the sale is more volatility, it is expected that asymmetric response to reduced cost. In addition, the results showed that the Ratio of Market Value to Book Value (as a future information) Non-significant influence on the asymmetric cost behavior on strategic management of cost.

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APA: Copy

KHODADADI, VALI, NIKKAR, JAVAD, Malek Khodaei, Elaheh, & Heydari Nejad, Ghodratollah. (2020). Using Precedent and Antecedent Information in Strategic Cost Management. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(45 ), 215-238. SID. https://sid.ir/paper/197998/en

Vancouver: Copy

KHODADADI VALI, NIKKAR JAVAD, Malek Khodaei Elaheh, Heydari Nejad Ghodratollah. Using Precedent and Antecedent Information in Strategic Cost Management. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(45 ):215-238. Available from: https://sid.ir/paper/197998/en

IEEE: Copy

VALI KHODADADI, JAVAD NIKKAR, Elaheh Malek Khodaei, and Ghodratollah Heydari Nejad, “Using Precedent and Antecedent Information in Strategic Cost Management,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 45 , pp. 215–238, 2020, [Online]. Available: https://sid.ir/paper/197998/en

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