Are costs really sticky and biased? Evidence from manufacturing listed companies in China

Recent studies on cost behaviour have proved that cost increase caused by business expansion is larger than cost decrease caused by business downsizing. This cost stickiness behaviour contradicts the traditional theoretic assumption that cost level and business size change in a linear way. This arti...

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Bibliographic Details
Published in:Applied economics 2017-11, Vol.49 (55), p.5601-5613
Main Authors: Xu, Jian, Sim, Jae Woo
Format: Article
Language:English
Subjects:
Accounting
Behavior
Bias
Business
Companies
Cost accounting
Cost analysis
cost behaviour
Cost control
Cost stickiness
Costs
Downsizing
Earnings management
Economic analysis
Economic growth
Economic theory
Macroeconomics
Manufacturing
manufacturing listed company
Size of enterprise
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