INVESTIGATING THE RELATION BETWEEN CORPORATION SOCIAL RESPONSIBILITY AND COST STICKINESS

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IZADINIA NASER; HASHEMI DEHCHI MAJID

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Journal: MANAGEMENT ACCOUNTING Year:2017 | Volume:10 | Issue:32 Page(s): 1-12

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Title

INVESTIGATING THE RELATION BETWEEN CORPORATION SOCIAL RESPONSIBILITY AND COST STICKINESS

Author(s)

IZADINIA NASER | HASHEMI DEHCHI MAJID | Issue Writer Certificate

Keywords

COST STICKINESSQ1

COST ASYMMETRIC TIMELINESSQ1

CORPORATION SOCIAL RESPONSIBILITYQ2

Abstract

Recent researches about cost behavior shows that costs are not changed regarding the fluctuation in sales. In other words, costs are increasing during the sale increase. However, when the sale decreases, the costs reduction will not be as much as sale’s decline. This COST ASYMMETRIC TIMELINESS is called costs stickiness. Several aspects such as CORPORATION SOCIAL RESPONSIBILITY (CSR) influence the COST STICKINESS.in oreder to measure CORPORATION SOCIAL RESPONSIBILITY as the independent variable of the study are used KLD. Hence, the purpose of this study is to investigate the effects of CSR on COST STICKINESS. To test the hypothesis, we study 115 companies listed in Tehran Stock Exchange in the period of 2009 to 2014. For data analysis and hypothesis testing, multivariate regression model and the compound data method are utilized. the results show that the relation between CSR and COST STICKINESS is positive and significant. In other words, the COST STICKINESS will be intensified due to the CSR.

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APA: Copy

IZADINIA, NASER, & HASHEMI DEHCHI, MAJID. (2017). INVESTIGATING THE RELATION BETWEEN CORPORATION SOCIAL RESPONSIBILITY AND COST STICKINESS. MANAGEMENT ACCOUNTING, 10(32), 1-12. SID. https://sid.ir/paper/198668/en

Vancouver: Copy

IZADINIA NASER, HASHEMI DEHCHI MAJID. INVESTIGATING THE RELATION BETWEEN CORPORATION SOCIAL RESPONSIBILITY AND COST STICKINESS. MANAGEMENT ACCOUNTING[Internet]. 2017;10(32):1-12. Available from: https://sid.ir/paper/198668/en

IEEE: Copy

NASER IZADINIA, and MAJID HASHEMI DEHCHI, “INVESTIGATING THE RELATION BETWEEN CORPORATION SOCIAL RESPONSIBILITY AND COST STICKINESS,” MANAGEMENT ACCOUNTING, vol. 10, no. 32, pp. 1–12, 2017, [Online]. Available: https://sid.ir/paper/198668/en

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