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The Cost Stickiness Phenomenon: Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts‘ Forecasts

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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.

Ketersediaan
B20170090657.42 BAU cMy LibraryTersedia
Informasi Detail
Judul Seri
-
No. Panggil
657.42 BAU c
Penerbit
Germany : Springer,.,
Deskripsi Fisik
xxiv, 105 hlm.: 20 cm
Bahasa
English
ISBN/ISSN
9783834941305
Klasifikasi
657.42
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Cost
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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