Improving predictions of upward cost adjustment and cost asymmetry at the firm-year level
Year of publication: |
2019
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Authors: | Kaspereit, Thomas ; Lopatta, Kerstin |
Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 31.2019, 3, p. 99-127
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Subject: | sticky costs | analysts | earnings forecast | asymmetric cost behavior | Kosten | Costs | Prognose | Forecast | Theorie | Theory | Prognoseverfahren | Forecasting model | Asymmetrische Information | Asymmetric information | Produktionskosten | Production costs | Kostenrechnung | Cost accounting |
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