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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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2015-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4052_08dc8213d1502a511a5f065f58f07db8.pdf |
| _version_ | 1797378336053264384 |
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| author | Elnaz Tajvidi0F Hamideh Esnaashari Ahmad Haj Noruzi |
| author_facet | Elnaz Tajvidi0F Hamideh Esnaashari Ahmad Haj Noruzi |
| author_sort | Elnaz Tajvidi0F |
| collection | DOAJ |
| description | 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 these kinds of conclusions cause trying toanswer why such behavior occurs. This Research Examines theRelationship Between prior sales Changes and Asymmetric ExpenseBehavior and Positive or Negative Management attitude effect on it.In order to measure of asymmetric expense behavior, backing researchliterature, current relationship between sg & a changes and saleschanges is utilized; sales changes relating to two last periods arecalculated as a proxy for management attitude too. So 105corporations' financial data listed on Tehran Stock Exchange (TSE)are collected (1050firm-year) during 1383 to 1392. OLS – fixed effectmethod is used to analysis data. the results reveal that expense behavein asymmetric manner; prior sales changes has positive relationshipwith expense asymmetric behavior by reducing uncertainty; andmanagement attitude can moderate the effect of it on AsymmetricExpense Behavior. As a Consequence, Positive Attitude Strengthenthe positive Relationship between Prior sales changes and ExpenseAsymmetric Behavior and Negative Attitude causes more SymmetricExpense Behavior |
| first_indexed | 2024-03-08T20:06:23Z |
| format | Article |
| id | doaj.art-bed63cd9347146d9b3c136a3a407a5ef |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:23Z |
| publishDate | 2015-12-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-bed63cd9347146d9b3c136a3a407a5ef2023-12-23T10:36:14ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192015-12-01124810512210.22054/qjma.2016.40524052Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management AttitudeElnaz Tajvidi0F0Hamideh Esnaashari1Ahmad Haj Noruzi2استادیار گروه حسابداری، دانشگاه شهید بهشتیاستادیار گروه حسابداری، دانشگاه شهید بهشتیکارشناس ارشد حسابداری دانشگاه قمAbstractOne 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 these kinds of conclusions cause trying toanswer why such behavior occurs. This Research Examines theRelationship Between prior sales Changes and Asymmetric ExpenseBehavior and Positive or Negative Management attitude effect on it.In order to measure of asymmetric expense behavior, backing researchliterature, current relationship between sg & a changes and saleschanges is utilized; sales changes relating to two last periods arecalculated as a proxy for management attitude too. So 105corporations' financial data listed on Tehran Stock Exchange (TSE)are collected (1050firm-year) during 1383 to 1392. OLS – fixed effectmethod is used to analysis data. the results reveal that expense behavein asymmetric manner; prior sales changes has positive relationshipwith expense asymmetric behavior by reducing uncertainty; andmanagement attitude can moderate the effect of it on AsymmetricExpense Behavior. As a Consequence, Positive Attitude Strengthenthe positive Relationship between Prior sales changes and ExpenseAsymmetric Behavior and Negative Attitude causes more SymmetricExpense Behaviorhttps://qjma.atu.ac.ir/article_4052_08dc8213d1502a511a5f065f58f07db8.pdfkeywords: prior sales changesasymmetric expense behaviormanagement attitude |
| spellingShingle | Elnaz Tajvidi0F Hamideh Esnaashari Ahmad Haj Noruzi Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude مطالعات تجربی حسابداری مالی keywords: prior sales changes asymmetric expense behavior management attitude |
| title | Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude |
| title_full | Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude |
| title_fullStr | Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude |
| title_full_unstemmed | Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude |
| title_short | Relationship Between Lag of Sales Changes with Asymmetric Expense Behavior and the Moderating Effect of Management Attitude |
| title_sort | relationship between lag of sales changes with asymmetric expense behavior and the moderating effect of management attitude |
| topic | keywords: prior sales changes asymmetric expense behavior management attitude |
| url | https://qjma.atu.ac.ir/article_4052_08dc8213d1502a511a5f065f58f07db8.pdf |
| work_keys_str_mv | AT elnaztajvidi0f relationshipbetweenlagofsaleschangeswithasymmetricexpensebehaviorandthemoderatingeffectofmanagementattitude AT hamidehesnaashari relationshipbetweenlagofsaleschangeswithasymmetricexpensebehaviorandthemoderatingeffectofmanagementattitude AT ahmadhajnoruzi relationshipbetweenlagofsaleschangeswithasymmetricexpensebehaviorandthemoderatingeffectofmanagementattitude |