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Carolina Bona-Sánchez, Heidi Salokangas and Kaisa Sorsa
This study explores the complexities of cost behavior in the textile industry, conducting a comparative analysis between firms in the Nordic countries and Spain. Our main goal is to examine how distinct economic and corporate governance models impact the...
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Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck
We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes ...
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Mitha Dwi Restuti, Lindawati Gani, Elvia R. Shauki and Lianny Leo
This study aims to test cost stickiness behavior under different managerial ability levels. Managerial ability plays an important role in resource-related decision making. Previous cost stickiness research assumes that managers exhibit similar abilities ...
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Jovana Jugovic
Pág. 073 - 087
This paper is focused on the theory of sticky costs, created out of researches which pointed to the fact that costs do not act symmetrically in the case of equivalent increase and decrease of the activity volume, as it is implied by the traditional cost ...
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Josep Maria Argilés-Bosch, Josep García-Blandón, Diego Ravenda, Maika M. Valencia-Silva, Antonio D. Somoza
Pág. 81 - 104
This study analyses cost stickiness under the dilemma between current profitability
and future sales increase. When activity decreases firms are faced to
keep profitability adjusting resources, while they should also consider long term
consequences and k...
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Josep Mª Argilés Bosch, Josep García Blandón
Pág. pp. 419 - 455
This paper contributes with an empirical analysis, using a sample of farms, on the influence of size on cost behaviour under operational and tactical flexibility. Results indicate that small farms behave advantageously with respect to biggest farms in si...
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