Effect of Prior Sales Changes on Asymmetric Cost Behavior
Recent experimental researches conducted on cost behavior have shown that costs are increased following increase in sales but they are not decreased similarly when sales is reduced. This Asymmetric Cost Behavior is called cost stickiness. One of the most important hypotheses presented about cost sti...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2015-02-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_1910_b0ea4d40562b4c56b5b1d2dfbaf2381e.pdf |