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The Cost Stickiness Phenomenon

Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts‘ Forecasts

Produktform: Buch / Einband - flex.(Paperback)

Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts’ forecasts by means of two comprehensive empirical analyses.weiterlesen

Dieser Artikel gehört zu den folgenden Serien

Sprache(n): Englisch

ISBN: 978-3-8349-4130-5 / 978-3834941305 / 9783834941305

Verlag: Betriebswirtschaftlicher Verlag Gabler

Erscheinungsdatum: 27.04.2012

Seiten: 105

Auflage: 1

Autor(en): Daniel Baumgarten

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