期刊
ACCOUNTING AND FINANCE
卷 54, 期 3, 页码 753-778出版社
WILEY
DOI: 10.1111/acfi.12020
关键词
Cost stickiness; Cost behaviour; Cost asymmetry; Small and medium sized companies; Italian firms
This paper investigates whether cost stickiness occurs in small and medium sized companies using a sample of Italian nonlisted and listed firms during the period 1999-2008. Our findings show that cost stickiness emerges only for the total cost of labour and not for selling, general and administrative (SG&A) costs, cost of goods sold and operating costs. Stickiness of operating costs is only detected in a sample of listed companies. We further contribute to the literature on sticky cost behaviour by discussing critical issues associated with the extant approach of empirical analysis and interpretation of sticky cost behaviour.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据