Xue, Shuang; Hong, Yun - In: China journal of accounting research : CJAR 9 (2016) 1, pp. 41-58
Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small...