The Effect of Cost Categories and the Origin of their Stickiness on Earnings Forecast: A Comparative Study
The main aim of this study is to separate the origins of “selling, general, and administrative costs (SG&A)” and “cost of goods sold (COGS)” stickiness and investigate their sources effects on earnings forecast accuracy (EFA). In previous research, various micro and macro factors have been shown...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2020-08-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_39359_2828aa328b5413ad4e8d5c97b68b7b82.pdf |