composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other … planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes …

composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other … planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes …

studying whether withholding disaggregated cost information affects productivity. We hypothesize that, by withholding, a firm … mandated Cost of Sales disaggregation, we find withholding firms' productivity subsequently increases (relative to disclosers …'). We then investigate the mechanism and show non-disclosers have cost structures distinct from those of their peers. Such …

-run asymmetric cost response to activity changes (i.e., sticky costs) as resulting from short-run managerial choices. In this paper …, we are agnostic on the theory of sticky costs. Rather, we focus on empirical tests of cost stickiness. We show that past … decisions on cost structure, which determine the magnitude of costs controllable in the short-term, induce non-stationarity in …