INVESTIGATE COSTS STICKINESS IN ECONOMIC PROSPERITY AND RECESSION CYCLES

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.

BAHAR MOGHADDAM MEHDI; KHADEMI SASAN

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

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2016 | Volume:9 | Issue:30 Page(s): 67-86

Download Full-Text

Persian Verion

View:

4,434

Download:

Cites:

Information Journal Paper

Title

INVESTIGATE COSTS STICKINESS IN ECONOMIC PROSPERITY AND RECESSION CYCLES

Author(s)

BAHAR MOGHADDAM MEHDI | KHADEMI SASAN | Issue Writer Certificate

Keywords

COSTS STICKINESSQ2

COSTS ANTI-STICKINESSQ2

COSTS BEHAVIORQ2

ECONOMIC PROSPERITYQ1

ECONOMIC RECESSIONQ1

Abstract

Unlike the traditional cost system which basically focuses on symmetric cost behaviors with respect to change in level of activity, a good deal of recent research show asymmetric behavior of various costs. asymmetric cost behavior might differ in various respects such as stickiness and anti-stickiness, the degree and intensity of it in different business cycles including prosperity, recession or economic crisis. this study aims to investigate asymmetric behaviors of selling, general and administrative costs (SG&A) and cost of good sold (COGS) during 2001 and 2014. It also investigates cost behavior with respect to their stickiness and anti-stickiness separately in each prosperity and recession cycles in the mentioned period. For this purpose, data gathered in the form of combined firm-year observation from 189 firms listed in Tehran stock exchange has been examined in the period studied, as well as prosperity and recession cycles by multiple regression test. The results reveal that behavior of mentioned costs is asymmetric in the whole period. Also findings of this study highlighted that prosperity and recession cycles do not affect managers’ perspectives, therefore, SG&A in all cycles including prosperity and recession cycles is sticky and COGS is approximately anti-Sticky in all cycles.

Cites

No record.

References

Cite

APA: Copy

BAHAR MOGHADDAM, MEHDI, & KHADEMI, SASAN. (2016). INVESTIGATE COSTS STICKINESS IN ECONOMIC PROSPERITY AND RECESSION CYCLES. MANAGEMENT ACCOUNTING, 9(30), 67-86. SID. https://sid.ir/paper/198870/en

Vancouver: Copy

BAHAR MOGHADDAM MEHDI, KHADEMI SASAN. INVESTIGATE COSTS STICKINESS IN ECONOMIC PROSPERITY AND RECESSION CYCLES. MANAGEMENT ACCOUNTING[Internet]. 2016;9(30):67-86. Available from: https://sid.ir/paper/198870/en

IEEE: Copy

MEHDI BAHAR MOGHADDAM, and SASAN KHADEMI, “INVESTIGATE COSTS STICKINESS IN ECONOMIC PROSPERITY AND RECESSION CYCLES,” MANAGEMENT ACCOUNTING, vol. 9, no. 30, pp. 67–86, 2016, [Online]. Available: https://sid.ir/paper/198870/en

Related Journal Papers