EVALUATING THE IMPACT OF GROWTH OPPORTUNITIES ON ASYMMETRIC BEHAVIOR OF COSTS: INFORMATION ON PAST (HISTORICAL) EXPERIENCES COMPARED WITH PROSPECTIVE INFORMATION

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SEPASI SAHAR; KIANI AIDIN; AHMADIAN VAHID

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Journal: MANAGEMENT ACCOUNTING Year:2017 | Volume:10 | Issue:32 Page(s): 43-57

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Title

EVALUATING THE IMPACT OF GROWTH OPPORTUNITIES ON ASYMMETRIC BEHAVIOR OF COSTS: INFORMATION ON PAST (HISTORICAL) EXPERIENCES COMPARED WITH PROSPECTIVE INFORMATION

Author(s)

SEPASI SAHAR | KIANI AIDIN | AHMADIAN VAHID | Issue Writer Certificate

Keywords

GROWTH EXPECTATIONSQ1

DEMAND UNCERTAINTYQ1

COST ADHESIONQ1

STRUCTURE OF COSTSQ1

REGRESSION ANALYSISQ1

PANEL DATAQ1

Abstract

One of the core issues in selecting the cost structure in a range of high adhesion and flexibility is to consider the impact of growth opportunities and DEMAND UNCERTAINTY that company faces with them. The purpose of this article is to evaluate the impact of GROWTH EXPECTATIONS on adhesion behavior of the cost of goods sold, sale, public, and official costs, and operational costs of the companies. The results of the REGRESSION ANALYSIS using pooled data for the years between 2005 and 2014 show that Q Tobin's ratio (prospective information) increases the adhesion of cost of goods sold, but average of sales growth rate (historical data) had no significant impact on adhesion of these types of costs. In addition, both of mentioned ratios (Q Tobin’s and average of sales growth rate) increased the adhesion of operating costs. On the other hand, variables of growth opportunity (historical and prospective) had no significant impact on sale, public and official costs. Based on obtained results, it can be concluded that the impact of growth opportunities on adhesion of sold cost structure related mostly to historical experiences, while adhesion sensitivity of total operating costs depended on both Q Tobin's ratio and average of sales growth rate.

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APA: Copy

SEPASI, SAHAR, KIANI, AIDIN, & AHMADIAN, VAHID. (2017). EVALUATING THE IMPACT OF GROWTH OPPORTUNITIES ON ASYMMETRIC BEHAVIOR OF COSTS: INFORMATION ON PAST (HISTORICAL) EXPERIENCES COMPARED WITH PROSPECTIVE INFORMATION. MANAGEMENT ACCOUNTING, 10(32), 43-57. SID. https://sid.ir/paper/198671/en

Vancouver: Copy

SEPASI SAHAR, KIANI AIDIN, AHMADIAN VAHID. EVALUATING THE IMPACT OF GROWTH OPPORTUNITIES ON ASYMMETRIC BEHAVIOR OF COSTS: INFORMATION ON PAST (HISTORICAL) EXPERIENCES COMPARED WITH PROSPECTIVE INFORMATION. MANAGEMENT ACCOUNTING[Internet]. 2017;10(32):43-57. Available from: https://sid.ir/paper/198671/en

IEEE: Copy

SAHAR SEPASI, AIDIN KIANI, and VAHID AHMADIAN, “EVALUATING THE IMPACT OF GROWTH OPPORTUNITIES ON ASYMMETRIC BEHAVIOR OF COSTS: INFORMATION ON PAST (HISTORICAL) EXPERIENCES COMPARED WITH PROSPECTIVE INFORMATION,” MANAGEMENT ACCOUNTING, vol. 10, no. 32, pp. 43–57, 2017, [Online]. Available: https://sid.ir/paper/198671/en

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