Sticky behaviour of selling, general, and administrative costs and earnings management practices : an international comparative perspective
Year of publication: |
2020
|
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Authors: | Balios, Dimitris ; Eriotis, Nikolaos ; Naoum, Vasilios Christos ; Vasiliou, Dimitrios |
Published in: |
International journal of managerial and financial accounting : IJMFA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1753-6723, ZDB-ID 2465114-X. - Vol. 12.2020, 3/4, p. 242-264
|
Subject: | sticky costs | cost behaviour | earnings management incentives | accounting quality | selling | general | administrative costs | Bilanzpolitik | Accounting policy | Verwaltungskosten | Administrative costs | Kostenmanagement | Cost management | Kostenrechnung | Cost accounting | Vergleich | Comparison | Rechnungswesen | Accounting |
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