Asymmetric Cost Behavior: Review of Literature and Methodology

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Mortazavi Nasiri Mahboobe Sadat; NIKOOMARAM HASHEM; BANIMAHD BAHMAN

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2019 | Volume:7 | Issue:28 Page(s): 29-50

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Information Journal Paper

Title

Asymmetric Cost Behavior: Review of Literature and Methodology

Author(s)

Mortazavi Nasiri Mahboobe Sadat | NIKOOMARAM HASHEM | BANIMAHD BAHMAN | Issue Writer Certificate

Keywords

managerial decisionsQ1

resource adjustment costsQ1

asymmetric cost behaviorQ1

Cost StickinessQ1

Abstract

This paper synthesize the growing literature on asymmetric cost behavior which is a new way of thinking about costs and, by extension, earnings. While the traditional cost behavior model describes a mechanistic relation between activity and costs, this alternative view recognizes the primitives of cost behavior: resource adjustment costs and managerial decisions. These primitives give rise to “ sticky” and “ anti-sticky” costs, along with traditional “ fixed” and “ variable” costs as extreme cases. This paper formulate an integrated framework of asymmetric cost behavior and review the empirical evidence in support of this framework. Furthermore it clarifies empirical issues and methodologies in the related literature which is important for increasing understanding of researchers in this field. Finally it reviews the implications of cost behavior research in understanding of issues related to financial, cost and managerial accounting and discuss opportunities for future research.

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APA: Copy

Mortazavi Nasiri, Mahboobe Sadat, NIKOOMARAM, HASHEM, & BANIMAHD, BAHMAN. (2019). Asymmetric Cost Behavior: Review of Literature and Methodology. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(28 ), 29-50. SID. https://sid.ir/paper/237926/en

Vancouver: Copy

Mortazavi Nasiri Mahboobe Sadat, NIKOOMARAM HASHEM, BANIMAHD BAHMAN. Asymmetric Cost Behavior: Review of Literature and Methodology. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2019;7(28 ):29-50. Available from: https://sid.ir/paper/237926/en

IEEE: Copy

Mahboobe Sadat Mortazavi Nasiri, HASHEM NIKOOMARAM, and BAHMAN BANIMAHD, “Asymmetric Cost Behavior: Review of Literature and Methodology,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 28 , pp. 29–50, 2019, [Online]. Available: https://sid.ir/paper/237926/en

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