Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude

AbstractOne of the most considered discussions in recent years is managementdecision about expense. Traditionally, profit analysis models haveassumed expense behavior depends on production and sales volatility.Although researches which are done in the 90s show holding thisassumption is not true. So...

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Bibliographic Details
Main Authors: Elnaz Tajvidi0F, Hamideh Esnaashari, Ahmad Haj Noruzi
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2015-12-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_4052_08dc8213d1502a511a5f065f58f07db8.pdf