Explanation of asymmetric cost behavior based on the synchronization of political and business 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.

Ezadpour Mostafa; NIKOOMARAM HASHEM

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

Download Full-Text

Persian Verion

View:

640

Download:

Cites:

Information Journal Paper

Title

Explanation of asymmetric cost behavior based on the synchronization of political and business cycles

Author(s)

Ezadpour Mostafa | NIKOOMARAM HASHEM | Issue Writer Certificate

Keywords

Asymmetric cost behaviorQ1

cost stickinessQ1

expansionQ2

recessionQ2

electionQ1

Abstract

In response to sales changes, managers do not change the firm's resources symmetrically. The asymmetry in responses causes sticky or anti-sticky cost behavior. Some reason have been documented for Asymmetric cost behavior in previous studies, one of which is deliberate managerial decisions hypothesis. Theoretically, the manager’ s optimism or pessimism about future sales may delay the adjustment of resources. The combination of different modes of political cycles (election) and business cycles (expansion and recession) can create different expectations about future sales and lead to Asymmetric cost behavior. There is no empirical evidence in this regard. Therefore, the purpose of the present study is to investigate the effect of political cycles and business cycles on asymmetric costs behavior. For this purpose, the required data for 108 companies for the period 1380 to 1394 has been collected and tested. The Findings show that cost behavior is different in various combinations of business cycle and political cycle. in other words, managers' decisions about the resources adjustment are influenced by the economic and political conditions.

Cites

No record.

References

No record.

Cite

APA: Copy

Ezadpour, Mostafa, & NIKOOMARAM, HASHEM. (2018). Explanation of asymmetric cost behavior based on the synchronization of political and business cycles. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(27 ), 231-246. SID. https://sid.ir/paper/238104/en

Vancouver: Copy

Ezadpour Mostafa, NIKOOMARAM HASHEM. Explanation of asymmetric cost behavior based on the synchronization of political and business cycles. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(27 ):231-246. Available from: https://sid.ir/paper/238104/en

IEEE: Copy

Mostafa Ezadpour, and HASHEM NIKOOMARAM, “Explanation of asymmetric cost behavior based on the synchronization of political and business cycles,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 27 , pp. 231–246, 2018, [Online]. Available: https://sid.ir/paper/238104/en

Related Journal Papers