The Cost Stickiness Phenomenon

Name: The Cost Stickiness Phenomenon
Author: Daniel Baumgarten

Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts‘ Forecasts

Paperback Engels 2012 2012e druk 9783834941305

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Samenvatting

Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts’ forecasts by means of two comprehensive empirical analyses.

Specificaties

ISBN13:9783834941305

Taal:Engels

Bindwijze:paperback

Aantal pagina's:105

Uitgever:Gabler Verlag

Druk:2012

Hoofdrubriek:Financieel management, Financieel management

Serie:Quantitatives Controlling

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Inhoudsopgave

The Cost Stickiness Phenomenon.- Cost Stickiness and the Information Content of the SG&A Ratio.- Cost Stickiness and Analysts' Implied Forecasts.- Concluding Remarks.