We introduce a hitherto neglected but important concept which we call “reversal costs.” Reversal costs are the cost of …

Purpose: The purpose of this study is to investigate the impact of sticky behavior in R&D costs on firm value. The … study aims to gain insights into whether the stickiness of R&D costs is a rational choice based on managerial foresight or … of Ohlson's accounting-based valuation model (1995) was used to assess the impact of R&D costs on firm value. and the …

into consideration, which will affect the total level of costs of use of the building in the long-term perspective. Life … following research problem is sought: How to calculate and reduce the costs of using a single-family home in the perspective of … accomplish the above research objectives, the first part of the article presents the theoretical basis for calculating the costs …