A Model for Cost Stickiness Based on Intellectual Capital

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NIKBAKHT MOHAMMAD REZA; Pourbagherian Alireza

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:9 | Issue:33 Page(s): 141-156

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Title

A Model for Cost Stickiness Based on Intellectual Capital

Author(s)

NIKBAKHT MOHAMMAD REZA | Pourbagherian Alireza | Issue Writer Certificate

Keywords

Cost StickinessQ1

Intellectual CapitalQ2

Organization CapitalQ1

Financial CapitalQ1

Human CapitalQ2

Abstract

One of the fundamental issues in the section of management accounting is to explaining the expenses’ behavior and estimating the amounts of expenses in order to compute the companies’ operation budget. This research intends to investigate the effect of Intellectual Capital on stickiness of companies’ cost of goods sold, also present one model to explaining the asymmetric behavior for aforementioned expense with the maximum ability to estimate. Also, the research studies the effects of Intellectual Capital on expenses’ asymmetric behavior using of 101 firms over the period 1387-1396 (1010 firm-year) selected from Tehran stock exchange. Following the Andeson’ s and Banker’ s base model, the depended variable is considered the growth of cost of goods sold. The independent variables are included the Intellectual Capital, Organization Capital, financial & physical capital and Human Capital. Also the variable of decreasing in sale for one period considered as a dummy variable. The hypotheses of research analyzed with using of multi-regression and Panel Data methods. Results indicate the existence of anti-stickiness behavior in firms of Tehran stock exchange. Also, there is meaningful relation between Intellectual Capital, Organization Capital Human Capital with stickiness of cost of goods sold, while the impact of physical and Financial Capital on the stickiness of costs mentioned was not meaningful.

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APA: Copy

NIKBAKHT, MOHAMMAD REZA, & Pourbagherian, Alireza. (2021). A Model for Cost Stickiness Based on Intellectual Capital. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 9(33 ), 141-156. SID. https://sid.ir/paper/387691/en

Vancouver: Copy

NIKBAKHT MOHAMMAD REZA, Pourbagherian Alireza. A Model for Cost Stickiness Based on Intellectual Capital. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;9(33 ):141-156. Available from: https://sid.ir/paper/387691/en

IEEE: Copy

MOHAMMAD REZA NIKBAKHT, and Alireza Pourbagherian, “A Model for Cost Stickiness Based on Intellectual Capital,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 9, no. 33 , pp. 141–156, 2021, [Online]. Available: https://sid.ir/paper/387691/en

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