AERTS, Walter; VAN CANEGHEM, Tom - Faculteit Toegepaste Economische Wetenschappen, … - 2006
In this paper we study conformity tendencies in SG&A (Selling, General and Administrative expenses) reporting from a … mimetic imitation perspective. We explore intra-industry conformity tendencies in reported SG&A relative to sales over a ten …-year period among a sample of US firms. We measure conformity by comparing a firm’s SG&A profile against a reference group of …