Subject Areas : • Emerging technology in the field of Accounting and its future
1 - MA.in Accounting, Payame Noor University, Tehran, Iran.
Keywords:
Abstract :
References:
Anderson, M., Banker, R., & Janakiraman, S. (2003). Are selling, general, and administrative costs“sticky”? Journal of Accounting Research, 41(1), 47–63. https://doi.org/10.1111/1475-679X.00095
Balakrishnan R, M. J Petersen, N. S. Soderstrom. (2004). Does Capacity Utilization Affect the “Stickiness” of Cost?, Journal of Accounting, Auditing and Finance; 19(3): 283- 299.
Bradbury, M., & Scott, T. (2018). Do managers forecast asymmetric cost behavior? AustralianJournalofManagement,43(4),538554.https://doi.org/10.1177/0312896218773136.
Chen,Y&MA,Y(2021)Financingconstraints,Coststickiness,Internalcontrolquality.JoesEconomicsandManagement.. 2021Volume22Issue5:.https://doi.org/10.3846/jbem.2021.14878. pp.12311251.
Cheng, S., Jiang, W., & Zeng, Y. (2016). Does access to capital affect cost stickiness? Evidence fromChina. Asia-Pacific Journal of Accounting & Economics, 25(1–2), 177–198.
Cheng,Q.,Goh,B.,&Kim,J.(2014). Internalcontrolandoperationalefficiency.Contemporary Accounting Research,35(2),1102–1139.https://doi.org/10.1111/1911-3846.12409.
Dehdarnasab, Pouria; Hamzelou, H.; Rahmani, M. (2015) Investigating the Resort of Earnings Management in Financial Restricted Companies and Financial Firms in Listed Companies in Tehran Stock Exchange. International Conference on Modern Research in Management, Economics and Accounting. Volume (2), pp. 1-16.
Enayatpour Sheyadeh, E; Derakhshan, J; Forghani, A. (2019) The effect of ownership concentration on the relationship between cost adhesion and investment of fixed assets in Tehran Stock Exchange. Research in Accounting and Economic Sciences Spring 2020, Year 4 - No. 1 . pp. 49-60.
Esmaeilzadeh, Ali; Mehrnoosh, Ali (2014) The Relationship between Cost Adhesion with Earnings Quality and Prediction Error. Experimental Financial Accounting and Audit Research. Volume (6), Issue 21, pp. 37-61.
Farnoudi, Iraj; Ghajarbeigi, M. (2021) The Effect of Financial Distress and Financial Constraints on the Commercial Credit of Tehran Stock Exchange. New Research Approaches in Management and Accounting, Vol. (9), pp. 111-129.
Fattahi, Y., Kordestani, G., Rastgouian, H. (2020) Stickiness of Costs and Credit Risk of Banks, Journal of Islamic Economics and Banking, No. 31, pp. 115-99. (in Persian).
Ghanbari, Ali; Arekash Salmasi (1400) The Impact of Financial Crises and Economic Growth on Cost Adhesion. Accounting and Management Outlook. Volume (4), Issue (45). pp. 1-17. (in Persian).
Habib, A, MD Costa(2021) - Debt maturity structure and cost stickiness Journal of Corporate Accounting & ..., 2021 - Wiley Online Library https://doi.org/10.1002/ jcaf.22479
Hajiha, Zohreh, Ghaderi, Kaveh, Ghaderi, Salahoddin(2019) The effect of short-term managers' attitude on the cost stickiness of companies listed in Tehran Stock Exchange. Asset Management and Financing Fall 2019 - Issue 26. pp. 27-44.
J Li, Z Luo (2021)- Product market competition and cost stickiness: Evidence from China Managerial and Decision Economics, 2021 - Wiley Online Library,Vol. 3, No. 4, PP. 305-360..
Namazi, M., Ghaffari, M.J. and Fereidouni, M., M. (2012). Fundamental Analysis of Sticky Behavior of Costs and Costs on the Scope of Changes in Tehran Stock Exchange. Accounting Advances, Volume 4, Issue 2. pp: 151-177.
Namazi, M.; Fathali, A.; (2018) The Effect of Intellectual Capital and Free Cash Flow on Stickiness of Costs in Tehran Stock Exchange Companies. Experimental Research of Accounting Winter 2019 - No. pp. 30 , pp. 223-250.
Nikkar, J., Heidarinejad, Ghodratollah (2015) Costs Asymmetry-Cost Adhesion: Evidence, Causes, and Impacts. Accounting, Accountability and Community Interests, No. 18, pp. 69-92. (in Persian).
Nosrat, Ghasem; Badavar Nahandi, Yones (2018) The Relationship between Corporate Governance and Company Growth with Emphasis on the Role of Financial Constraints, Journal of Development Management and Transformation Volume 33, pp. 35-25.
Vaghfi, Seyed Hesam; Parandin, Kaveh; Khajehzadeh, Samiran (2019) Study of cost stickiness behavior in Tehran Stock Exchange companies. Accounting, Accountability and Community Interests Winter 2019 - Number 35 . pp. 135-155.
Ziyang Li, Qianwei Ying, Yuying Chen, Xuehui Zhang (2020) Managerial risk appetite and asymmetry cost behavior: evidence from China. First published: 11 September 2020. Volume60, Issue5. https://doi.org/10.1111/acfi.12692
Anderson, M., Banker, R., & Janakiraman, S. (2003). Are selling, general, and administrative costs“sticky”? Journal of Accounting Research, 41(1), 47–63. https://doi.org/10.1111/1475-679X.00095
Balakrishnan R, M. J Petersen, N. S. Soderstrom. (2004). Does Capacity Utilization Affect the “Stickiness” of Cost?, Journal of Accounting, Auditing and Finance; 19(3): 283- 299.
Bradbury, M., & Scott, T. (2018). Do managers forecast asymmetric cost behavior? AustralianJournalofManagement,43(4),538554.https://doi.org/10.1177/0312896218773136.
Chen,Y&MA,Y(2021)Financingconstraints,Coststickiness,Internalcontrolquality.JoesEconomicsandManagement.. 2021Volume22Issue5:.https://doi.org/10.3846/jbem.2021.14878. pp.12311251.
Cheng, S., Jiang, W., & Zeng, Y. (2016). Does access to capital affect cost stickiness? Evidence fromChina. Asia-Pacific Journal of Accounting & Economics, 25(1–2), 177–198.
Cheng,Q.,Goh,B.,&Kim,J.(2014). Internalcontrolandoperationalefficiency.Contemporary Accounting Research,35(2),1102–1139.https://doi.org/10.1111/1911-3846.12409.
Dehdarnasab, Pouria; Hamzelou, H.; Rahmani, M. (2015) Investigating the Resort of Earnings Management in Financial Restricted Companies and Financial Firms in Listed Companies in Tehran Stock Exchange. International Conference on Modern Research in Management, Economics and Accounting. Volume (2), pp. 1-16.
Enayatpour Sheyadeh, E; Derakhshan, J; Forghani, A. (2019) The effect of ownership concentration on the relationship between cost adhesion and investment of fixed assets in Tehran Stock Exchange. Research in Accounting and Economic Sciences Spring 2020, Year 4 - No. 1 . pp. 49-60.
Esmaeilzadeh, Ali; Mehrnoosh, Ali (2014) The Relationship between Cost Adhesion with Earnings Quality and Prediction Error. Experimental Financial Accounting and Audit Research. Volume (6), Issue 21, pp. 37-61.
Farnoudi, Iraj; Ghajarbeigi, M. (2021) The Effect of Financial Distress and Financial Constraints on the Commercial Credit of Tehran Stock Exchange. New Research Approaches in Management and Accounting, Vol. (9), pp. 111-129.
Fattahi, Y., Kordestani, G., Rastgouian, H. (2020) Stickiness of Costs and Credit Risk of Banks, Journal of Islamic Economics and Banking, No. 31, pp. 115-99. (in Persian).
Ghanbari, Ali; Arekash Salmasi (1400) The Impact of Financial Crises and Economic Growth on Cost Adhesion. Accounting and Management Outlook. Volume (4), Issue (45). pp. 1-17. (in Persian).
Habib, A, MD Costa(2021) - Debt maturity structure and cost stickiness Journal of Corporate Accounting & ..., 2021 - Wiley Online Library https://doi.org/10.1002/ jcaf.22479
Hajiha, Zohreh, Ghaderi, Kaveh, Ghaderi, Salahoddin(2019) The effect of short-term managers' attitude on the cost stickiness of companies listed in Tehran Stock Exchange. Asset Management and Financing Fall 2019 - Issue 26. pp. 27-44.
J Li, Z Luo (2021)- Product market competition and cost stickiness: Evidence from China Managerial and Decision Economics, 2021 - Wiley Online Library,Vol. 3, No. 4, PP. 305-360..
Namazi, M., Ghaffari, M.J. and Fereidouni, M., M. (2012). Fundamental Analysis of Sticky Behavior of Costs and Costs on the Scope of Changes in Tehran Stock Exchange. Accounting Advances, Volume 4, Issue 2. pp: 151-177.
Namazi, M.; Fathali, A.; (2018) The Effect of Intellectual Capital and Free Cash Flow on Stickiness of Costs in Tehran Stock Exchange Companies. Experimental Research of Accounting Winter 2019 - No. pp. 30 , pp. 223-250.
Nikkar, J., Heidarinejad, Ghodratollah (2015) Costs Asymmetry-Cost Adhesion: Evidence, Causes, and Impacts. Accounting, Accountability and Community Interests, No. 18, pp. 69-92. (in Persian).
Nosrat, Ghasem; Badavar Nahandi, Yones (2018) The Relationship between Corporate Governance and Company Growth with Emphasis on the Role of Financial Constraints, Journal of Development Management and Transformation Volume 33, pp. 35-25.
Vaghfi, Seyed Hesam; Parandin, Kaveh; Khajehzadeh, Samiran (2019) Study of cost stickiness behavior in Tehran Stock Exchange companies. Accounting, Accountability and Community Interests Winter 2019 - Number 35 . pp. 135-155.
Ziyang Li, Qianwei Ying, Yuying Chen, Xuehui Zhang (2020) Managerial risk appetite and asymmetry cost behavior: evidence from China. First published: 11 September 2020. Volume60, Issue5. https://doi.org/10.1111/acfi.12692
