Showing 1 - 10 of 622
Extensive theoretical research demonstrates the pivotal role uncertainty plays in shaping a firm's cost behavior. Our study contributes to this literature by conducting a comprehensive multivariate analysis of the inherent tension between the effects of price and demand uncertainty on cost...
Persistent link: https://www.econbiz.de/10012833286
We examine the effect of managerial expectations on asymmetric cost behavior in the context of resource adjustment costs and unused resource constraints. Our results show that the incremental impact of managerial expectations on cost asymmetry is the strongest when adjustment costs and unused...
Persistent link: https://www.econbiz.de/10012903868
We examine the effect of managerial expectations on asymmetric cost behavior in the context of resource adjustment costs and unused resource constraints. Our results show that the incremental impact of managerial expectations on cost asymmetry is the strongest when adjustment costs and unused...
Persistent link: https://www.econbiz.de/10012889529
This study investigates the impact of cost stickiness on income smoothing. Prior literature at the intersection between management and financial accounting has understood changes in cost behaviour as mere consequences of short-term earnings management incentives. By considering income smoothing...
Persistent link: https://www.econbiz.de/10013468236
model parameters with observations on managerial earnings and the size-distribution of plants in the United States, and then … use our framework to quantify the importance of (i) lower exogenous productivity differences, and (ii) the size … relative contribution of exogenous productivity versus size-dependent distortions for output and plant-size differences between …
Persistent link: https://www.econbiz.de/10011335804
model parameters with observations on managerial earnings and the size-distribution of plants in the United States, and then … use our framework to quantify the importance of (i) lower exogenous productivity differences, and (ii) the size … relative contribution of exogenous productivity versus size-dependent distortions for output and plant-size differences between …
Persistent link: https://www.econbiz.de/10010514445
Persistent link: https://www.econbiz.de/10011667591
Persistent link: https://www.econbiz.de/10011686621
Persistent link: https://www.econbiz.de/10012488732
Persistent link: https://www.econbiz.de/10013332812