The Asymmetrical Behavior of Cost: Evidence from Jordan
The Asymmetrical Behavior of Cost: Evidence from Jordan
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成本的不对称行为：来自约旦的证据
DOI：
10.5539/ibr.v7n8p113
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发表时间：
2014
期刊：
影响因子：
--
通讯作者：
Jamal Abu
中科院分区：
文献类型：
--
作者：
Jamal Abu
这项研究调查了2008-2012年期间所有约旦上市制造公司的不同类型的成本账户是粘性成本行为还是反粘性成本行为。此外，本研究还考察了一些解释因素对成本粘性的影响。这些因素是资产强度、债务强度、自由现金流和增长。研究发现，销售成本和销售费用的反粘性成本行为，而SG&A和行政成本的成本行为是对称的，既不表现出粘性，也不表现出反粘性。CGS模型显示，资产密集度较高的公司具有较高的粘性，而自由现金流的粘性程度较低。此外，在GDP下降期(悲观期)发现增长的粘性程度较低，就像约旦的情况一样。另一方面，销售费用模型对自由现金流表现出较高的粘性，而对债务强度表现出较低的粘性。
The study investigates whether different types of cost accounts are sticky or anti-sticky cost behavior using all listed Jordanian manufacturing companies during the period 2008-2012. Also, the study examines the effect of some explanatory factors on cost stickiness. These factors are asset intensity, debt intensity, free cash flow and growth. The study finds anti-sticky cost behavior for cost of goods sold, and selling expenses, while the cost behavior for SG&A and Administration costs is found to be symmetric, exhibiting neither stickiness nor anti-stickiness. The CGS model shows higher degree of stickiness for companies that have higher asset intensity, and less degree of stickiness for free cash flow. Also, less degree of stickiness is found for growth in the GDP declining period (pessimistic period) as in the case of Jordan. On the other hand, selling expenses model shows higher degree of stickiness for free cash flow and a less degree of stickiness is found for debt intensity.
DOI：
10.2139/ssrn.99580
发表时间：
1999-03
期刊：
The American Economic Review
影响因子：
--
作者：
Michael C. Jensen
通讯作者：
Michael C. Jensen
销售成本、一般成本和管理成本的成本行为
DOI：
--
发表时间：
2006
期刊：
Management Accounting Vol.14, No.2
影响因子：
--
作者：
Hirohisa;Hirai;Atsushi Shiiba
通讯作者：
Atsushi Shiiba