Cost Stickiness and Anti-Cost Stickiness of Non- Manufacturing Costs in Iranian Firms
Cost stickiness denotes the asymmetric response of costs to sales increasesversus sales decreases. In this paper, we also consider the concept of costanti-stickiness. Cost anti-stickiness happens when the decrease of costs incase of a fall in sales is more than the increase of costs due to an equal...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2017-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_8002_66b1e393658b549e636a1b0ea1c18b51.pdf |