A contextual analysis of the impact of managerial expectations on asymmetric cost behavior
Year of publication: |
2019
|
---|---|
Authors: | Chen, Jason V. ; Kama, Itay ; Lehavy, Reuven |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 24.2019, 2, p. 665-693
|
Subject: | Cost asymmetry | Cost stickiness | Cost anti-stickiness | Forward-looking statements | Managerial expectations | Managerial decisions | Adjustment costs | Unused resources | Kosten | Costs | Kostenmanagement | Cost management | Theorie | Theory | Führungskräfte | Managers | Anpassungskosten | Erwartungsbildung | Expectation formation | Kostenrechnung | Cost accounting | Produktionskosten | Production costs |
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