Empirical study on asymmetric cost behavior: analysis of the sticky costs of local public enterprises / Shoichiro Hosomi and Shohei Nagasawa

Empirical study on asymmetric cost behavior: analysis of the sticky costs of local public enterprises / Shoichiro Hosomi and Shohei Nagasawa

This research focused on public sector organizations, especially local public enterprises, and verified their sticky costs using panel data analysis. The results show, contrary to the research hypotheses, that anti-sticky costs arepresent in local public enterprises. We thought that the impact of th...

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Bibliographic Details
Main Authors: Hosomi, Shoichiro, Nagasawa, Shohei
Format: Article
Language:English
Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2018
Subjects:
Minority business enterprises
Costs. Industrial costs
Online Access:https://ir.uitm.edu.my/id/eprint/29561/1/29561.pdf

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