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Cites:

Information Journal Paper

Title

Effects of Corporate Governance and Earnings on Cost Stickiness and Conservatism in the Capital Market

Pages

  199-219

Abstract

 Understanding cost behavior is one of the important issues of cost accounting and management accounting. In traditional cost behavior models, variable costs are increased or decreased in proportion to changes in activity volume, and change directions in activity volume do not affect cost changes magnitude. It means that changes in activity level to a certain extent lead to costs increase or decrease to a certain extent. This research uses data from 150 firms over the years from 2011 to 2016 and structural analysis method in order to analyze costs stickiness in Iranian Capital market. This research is an applied, descriptive correlational, desk-Field and post-event study. The results show that there is a significant relation between Cost Stickiness and Corporate Governance characteristics as well as future Conservatism of a firm, however, there is no significant relation between Cost Stickiness and earnings management as well as earnings quality characteristics.

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    • Cite

    APA: Copy

    PAZOUKI, PARISA, & DARABI, ROYA. (2019). Effects of Corporate Governance and Earnings on Cost Stickiness and Conservatism in the Capital Market. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(33 ), 199-219. SID. https://sid.ir/paper/383668/en

    Vancouver: Copy

    PAZOUKI PARISA, DARABI ROYA. Effects of Corporate Governance and Earnings on Cost Stickiness and Conservatism in the Capital Market. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2019;9(33 ):199-219. Available from: https://sid.ir/paper/383668/en

    IEEE: Copy

    PARISA PAZOUKI, and ROYA DARABI, “Effects of Corporate Governance and Earnings on Cost Stickiness and Conservatism in the Capital Market,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 33 , pp. 199–219, 2019, [Online]. Available: https://sid.ir/paper/383668/en

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