The Cost Stickiness Phenomenon - E-book

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The Cost Stickiness Phenomenon - ENG

Causes, Characteristics, And Implications For Fundamental Analysis And Financial Analystsâ€˜ Forecasts

Daniel Baumgarten

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Sinopsis

ISBN:	9783834941312
Formato:	Page Fidelity
Idioma:	Inglés
Editorial:	Springer Nature
Tema:	Negocios y economía
Subtema:	Contabilidad general
Año de publicación:	2012-04-23

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 analystsâ€™ forecasts by means of two comprehensive empirical analyses.

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