COST STICKINESS AND ANTI-COST STICKINESS OF NON- MANUFACTURING COSTS IN IRANIAN FIRMS

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ASADI GHOLAMHOSSEIN; BEIG PANAH BEHZAD

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Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2017 | Volume:13 | Issue:53 Page(s): 63-82

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Title

COST STICKINESS AND ANTI-COST STICKINESS OF NON- MANUFACTURING COSTS IN IRANIAN FIRMS

Author(s)

ASADI GHOLAMHOSSEIN | BEIG PANAH BEHZAD | Issue Writer Certificate

Keywords

COST STICKINESSQ1

COST ANTI-STICKINESSQ1

NON-MANUFACTURING COSTQ1

Abstract

COST STICKINESS denotes the asymmetric response of costs to sales increases versus sales decreases. In this paper, we also consider the concept of costanti-stickiness. COST ANTI-STICKINESS happens when the decrease of costs incase of a fall in sales is more than the increase of costs due to an equal rise in sales. This phenomenon happens because of existence of optimistic managers in past years and inefficient stickiness cause of sales volatility against manager’s expectation. This paper examines the COST STICKINESS and anti-COST STICKINESS of nonmanufacturing costs in Iranian firms using panel data analysis. The sample includes 229 publicly-traded firms listed in Tehran Stock Exchange. Using data for 2012-2015, the results showed that not only do the nonmanufacturing costs have stickiness behavior but also they have antistickiness behavior that occurs due to the changes in the sales in the previous years.

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APA: Copy

ASADI, GHOLAMHOSSEIN, & BEIG PANAH, BEHZAD. (2017). COST STICKINESS AND ANTI-COST STICKINESS OF NON- MANUFACTURING COSTS IN IRANIAN FIRMS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 13(53), 63-82. SID. https://sid.ir/paper/242273/en

Vancouver: Copy

ASADI GHOLAMHOSSEIN, BEIG PANAH BEHZAD. COST STICKINESS AND ANTI-COST STICKINESS OF NON- MANUFACTURING COSTS IN IRANIAN FIRMS. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2017;13(53):63-82. Available from: https://sid.ir/paper/242273/en

IEEE: Copy

GHOLAMHOSSEIN ASADI, and BEHZAD BEIG PANAH, “COST STICKINESS AND ANTI-COST STICKINESS OF NON- MANUFACTURING COSTS IN IRANIAN FIRMS,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 13, no. 53, pp. 63–82, 2017, [Online]. Available: https://sid.ir/paper/242273/en

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