The cost stickiness phenomenon : causes, characteristics, and implications for fundamental analysis and financial analysts' forecasts
著者
書誌事項
The cost stickiness phenomenon : causes, characteristics, and implications for fundamental analysis and financial analysts' forecasts
（Research, . Quantitatives controlling / herausgegeben von C. Homburg）
Springer Gabler, 2012
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注記
Originally presented as the author's thesis (doctoral)--Universität zu Köln, 2012
Includes bibliographical references (p. 97-105)
内容説明・目次
内容説明
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.
目次
Structured Review of the Cost Stickiness Phenomenon
Cost Stickiness and the Information Content of the SG&A Ratio
Cost Stickiness and Analysts' Implied Forecasts
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