Anderson, Banker and Janakiraman [2003] find that the absolute change in SG&A cost associated with decreased sales activity is systematically less than that associated with increased sales activity (so-called “sticky” costs). They interpret this as evidence of overt cost management. We...

Liberalization of the Indian economy in 1991 increased the intensity of international competition and changed the internal information needs of Indian managers. This paper explores the evolution of a broad range of management accounting practices in 14 firms using a contingency theory framework....

Corporate spin-offs create new firms with characteristics markedly different from the original firm. Consequently, institutional investors pre-committed to certain investment styles and/or subject to fiduciary restrictions have incentives to rebalance their portfolios at the time of the...