Subject Areas : • Emerging technology in the field of Accounting and its future
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Keywords:
Abstract :
References:
1. A Habib, MD Costa (2021) - Debt maturity structure and cost stickiness, Journal of Corporate Accounting-Wiley Online Library, https://doi.org/10.1002/jcaf.22479
2. Akbari, Mohsen, Farkhondeh, Mahsa, Ayagh, Zahra (2019) Investigating the Effect of Product Market Competition on Financial Performance by Moderating the Quality of Information Disclosure: Companies Listed in Tehran Stock Exchange. Journal of Asset Management and Financing, Vol. 7, No. (24), Vol. (1), pp. 29-44.
3. Ali, A., Liu, M., Xu, D., and Yao, T. (2012), "Corporate Disclosure, Analyst Forecast Dispersion, and Stock Returns," Available from URL: SSRN Working Paper Series.
4. Anderson, M. Banker R., and Janakiraman S. (2003) Are Selling General and Administrative Costs “Sticky”? Journal of Accounting Research 41, 4763.https://doi.org/10.1111/1475-679X.00095
5. Anderson, M. C., R. D. Banker, R. Huang, and S. N. Janakiraman. (2007) Cost Behavior and Fundamental Analysis of SG&A Costs. Journal of Accounting, Auditing & Finance, 22 (1), 1–28.
6. Bahrami, Zeinab & Izadinia, Naser (2020) Investigating the Analysis of the Impact of Earnings Management and Business Strategy on Bankruptcy Risk in Companies Listed in Tehran Stock Exchange, Shahid Ashrafi Isfahani University, Faculty of Administrative Sciences and Economics, M.Sc. Thesis.
7. Beiner, S., Schmid, M. M. and Wanzenried, G. (2011), "Product market competition, managerial incentives, and firm valuation," European Financial Management, No. 17, pp. 331–366.
8. Cheng, P., Man Paul, Y., and Cheong, H. (2013), "The Impact of Product Market Competition on Earnings Quality," Accounting and Finance, 53, PP. 137-162.
9. Diyanati Deilami, Zahra and Morteza Bayati (2015) The Relationship between Competition in the Product Market and Independent Auditor's Fees, Financial Accounting and Auditing Research, Vol. 1, No. 3, pp. 119-134.
10. Fakhari, Hossein, Seyyed Ruhollah Taghavi, and Mehdi Bashiri Jouybari (2015) Investigating the Effect of Intensity of Competition in the Product Market on Market Valuation of Companies' Cash Holdings, Journal of Financial Accounting Knowledge, Vol. 2, No. 1, pp. 47-65.
11. Fatahi, Yasin & Kordestani, Gholamreza & Rastgooyan, Hossein (2020) Cost Stickiness and Credit Risk of Banks, Quarterly Journal of Islamic Economics and Banking, No. 31, pp. 99-115.
12. Felizia Arni RudiawarniBambang, TjahjadiDian Agustia, and Noorlailie Soewarno (2022) Business strategy and industrial competition: the case of manufacturing companies. International Journal of Business Environment, Vol. 13, No. 1, Published Online: January 5, pp. 35-59.
13. Fosu, S. (2013), "Capital structure, product market competition, and firm performance: Evidence from South Africa," The Quarterly Review of Economics and Finance, http://dx.doi.org/10.1016/j.qref.2013.02.004
14. Ghanbari, Ali, & Salmasi Sawmill (2021). The Impact of Financial Crises and Economic Growth on Cost Stickiness. Accounting and management perspective. Volume (4), Issue (45). pp. 1-17.
15. Habib, A., & Hasan, M.M. (2017). Business strategy, overvalued equities, and stock price crash risk. Research in International Business and Finance, 39, 389-405.
16. Hajiha, Z., Ghaderi, Kaveh, and Ghaderi, S. (2019) The Effect of Managers' Short-Run Attitude on Cost Stickiness of Companies Listed in Tehran Stock Exchange. Asset Management and Financing, Autumn 2019 - Issue 26. pp. 27-44.
17. Hashemi, Seyed Abbas, & Nejati, Ali (2016) The Effect of Earnings Management on Cost Stickiness. Journal of Accounting Reviews (Chamran University). Volume 2, Issue 8, Pp. 93-108.
18. Homburg, C., Hoppe, A., Nasev, J., Reimer, K., & Unrig-Homburg, M. (2018). How Cost Stickiness Affects Credit Risk. Available at SSRN2792085
19. Izadi, Fatemeh (2013) Analysis of the Effect of Product Market Competition and Business Strategies on the Relationship between Financial Leverage and Financial Performance. M.Sc. Thesis. Faculty of Administrative Sciences and Economics, University of Isfahan.
20. Izadi, Minoo (2019) Investigating the Effect of Product Market Competition on the Relationship between Ownership Concentration and Dividend Policy in Companies Listed on the Tehran Stock Exchange. Financial Accounting and Auditing Research, Vol. 11, No. 42, pp. 229-249.
21. J Li, Z Luo (2021)- Product market competition and cost stickiness: Evidence from China Managerial and Decision Economics, 2021 - Wiley Online Library
22. Kheirkhah, Rosita, Asadi, Abdolreza, & Zindadel Ahmad (2019) The Relationship between Product Market Concentration and Power with the Dividend Policy of Companies Listed on the Tehran Stock Exchange. Journal of Commercial Research, No. 92, pp. 113-139.
23. Khodadadi, Vali Javad Nikkar, and Mohsen Rashidi Baghi (2014) The Effect of Competition in Product Market on Dividend Policy, Financial Accounting and Auditing Research, Vol. 6, No. 24. pp. 21-32.
24. Khodadatah Shamloo, Naser & Gharsi, Mohsen (2018) The Effect of Competitive Status in the Product Market on the Relationship between Business Strategy and Debt Maturity Structure. Conference on New Achievements in Management and Accounting Science. pp. 1-19.
25. Kordestani, Gholamreza & Mortazavi, Seyed Morteza (2012). Investigating the Effect of Managers' Considered Decisions on Cost Stickiness. Accounting and auditing reviews. Volume (19), Issue (67), pp. 73-90.
26. Meshki Miavaghi, Mehdi and Akbar Dalirian (2015). A Study of Earnings Sustainability, Industry Structure and Market Power in Tehran Stock Exchange, Journal of Commercial Research, No. 76, pp. 1-27.
27. Namazi, Mohammad, and Shahla Ebrahimi (2014) Investigating the Relationship between Product Market Competitive Structure and Stock Returns," Empirical Research in Financial Accounting, No. 1, pp. 9-27.
28. Namazi, Mohammad; Fathali, Akram (2018). Investigating the Effect of Intellectual Capital and Free Cash Flow on Cost Stickiness in Tehran Stock Exchange Companies. Empirical Research in Accounting, Winter 2018 Issue. pp. 30, pp. 223-250.
29. Namazi, Mohammad, Gholamreza Rezaei, and Alireza Mumtamian (2014) Product Market Competition and Quality of Accounting Information," Journal of Accounting Advancements, Shiraz University, Vol. 6, No. 2. pp. 131-166.
30. Nikbakht, Mohammad Reza, & Deldar, Mostafa (2016). Investigating the Behavior of Cost Stickiness and Its Impact on Audit Quality. Financial Accounting Research, Vol. 8, No. 3, Serial (29). pp. 77-100.
31. Nurul Houqe, M., Kerr, M., and Monem, M. (2013). Business Strategy and Earnings Quality. Electronic copy is available at: http://ssrn. Com/abstract=2198626.
32. Nurwati, A. (2010), "Corporate Governance and Earnings Forecasts Accuracy," Asian Review of Accounting, 18, PP. 50-67
33. Pour-Shiadeh, Ebrahim, Moradi, Zahra, Asadifar, Ahad, & Derakhshan, Javad (2019) The Effect of Ownership Concentration on the Relationship between Cost Stickiness and Risk of Companies Listed in Tehran Stock Exchange. Winter Accounting and Management Outlook, Vol. 2, No. 20. pp. 1-15.
34. Reimer, K. (2019). Does Cost Stickiness Affect Credit Risk? In Asymmetric Cost Behavior (pp. 63-106). Springer Gabler, Wiesbad.
35. Rostami, Vahab & Rezaei, Leila & Tejari, Zeinab (2021) The Effect of Competition in the Product Market and Life Cycle on the Business Strategy of Companies with an Emphasis on New Companies. Studies in Intelligent Business Management, Allameh Tabataba'i University, Vol. (9), No. (36).
36. Tanani, Mohsen, and Mohebkhah Mohammad (2014) Investigated the Relationship between Business Strategy and Quality of Earnings and Stock Returns in Companies Listed on the Stock Exchange. Empirical Research in Accounting. Issue 13. pp. 105-127.
37. Tariverdi, Yadolleh, Nikkar, Javad, & Malekhodaei, Elaheh (2017) The Effect of Firm Strategy and Management Ability on Cost Asymmetry. Accounting and Auditing Reviews, University of Tehran. Volume (24), Issue (3). pp. 503-526.
38. Vaez, Seyed Ali, Mohammad Hossein Ghalambar, and Nasrin Ghanavati (2015) The Effect of Product Market Competition on Earnings Quality Using Factor Analysis Technique," Journal of Accounting Knowledge, Vol. 6, No. 21, pp. 129-149.
39. Vaghfi, Seyed Hessam, Pardin, Kaveh, & Khajehzadeh, Samiran (2019) A Study of Cost Stickiness Behavior in Tehran Stock Exchange Companies. Accounting, Accountability, and Community Interests, Winter 2019, No. 35. pp. 135-155.
40. WL Li, K Zheng (2020) Rollover risk and managerial cost adjustment decisions Accounting & Finance, 2020 - Wiley Online Library. https://doi.org/10.1111/acfi.12417
1. A Habib, MD Costa (2021) - Debt maturity structure and cost stickiness, Journal of Corporate Accounting-Wiley Online Library, https://doi.org/10.1002/jcaf.22479
2. Akbari, Mohsen, Farkhondeh, Mahsa, Ayagh, Zahra (2019) Investigating the Effect of Product Market Competition on Financial Performance by Moderating the Quality of Information Disclosure: Companies Listed in Tehran Stock Exchange. Journal of Asset Management and Financing, Vol. 7, No. (24), Vol. (1), pp. 29-44.
3. Ali, A., Liu, M., Xu, D., and Yao, T. (2012), "Corporate Disclosure, Analyst Forecast Dispersion, and Stock Returns," Available from URL: SSRN Working Paper Series.
4. Anderson, M. Banker R., and Janakiraman S. (2003) Are Selling General and Administrative Costs “Sticky”? Journal of Accounting Research 41, 4763.https://doi.org/10.1111/1475-679X.00095
5. Anderson, M. C., R. D. Banker, R. Huang, and S. N. Janakiraman. (2007) Cost Behavior and Fundamental Analysis of SG&A Costs. Journal of Accounting, Auditing & Finance, 22 (1), 1–28.
6. Bahrami, Zeinab & Izadinia, Naser (2020) Investigating the Analysis of the Impact of Earnings Management and Business Strategy on Bankruptcy Risk in Companies Listed in Tehran Stock Exchange, Shahid Ashrafi Isfahani University, Faculty of Administrative Sciences and Economics, M.Sc. Thesis.
7. Beiner, S., Schmid, M. M. and Wanzenried, G. (2011), "Product market competition, managerial incentives, and firm valuation," European Financial Management, No. 17, pp. 331–366.
8. Cheng, P., Man Paul, Y., and Cheong, H. (2013), "The Impact of Product Market Competition on Earnings Quality," Accounting and Finance, 53, PP. 137-162.
9. Diyanati Deilami, Zahra and Morteza Bayati (2015) The Relationship between Competition in the Product Market and Independent Auditor's Fees, Financial Accounting and Auditing Research, Vol. 1, No. 3, pp. 119-134.
10. Fakhari, Hossein, Seyyed Ruhollah Taghavi, and Mehdi Bashiri Jouybari (2015) Investigating the Effect of Intensity of Competition in the Product Market on Market Valuation of Companies' Cash Holdings, Journal of Financial Accounting Knowledge, Vol. 2, No. 1, pp. 47-65.
11. Fatahi, Yasin & Kordestani, Gholamreza & Rastgooyan, Hossein (2020) Cost Stickiness and Credit Risk of Banks, Quarterly Journal of Islamic Economics and Banking, No. 31, pp. 99-115.
12. Felizia Arni RudiawarniBambang, TjahjadiDian Agustia, and Noorlailie Soewarno (2022) Business strategy and industrial competition: the case of manufacturing companies. International Journal of Business Environment, Vol. 13, No. 1, Published Online: January 5, pp. 35-59.
13. Fosu, S. (2013), "Capital structure, product market competition, and firm performance: Evidence from South Africa," The Quarterly Review of Economics and Finance, http://dx.doi.org/10.1016/j.qref.2013.02.004
14. Ghanbari, Ali, & Salmasi Sawmill (2021). The Impact of Financial Crises and Economic Growth on Cost Stickiness. Accounting and management perspective. Volume (4), Issue (45). pp. 1-17.
15. Habib, A., & Hasan, M.M. (2017). Business strategy, overvalued equities, and stock price crash risk. Research in International Business and Finance, 39, 389-405.
16. Hajiha, Z., Ghaderi, Kaveh, and Ghaderi, S. (2019) The Effect of Managers' Short-Run Attitude on Cost Stickiness of Companies Listed in Tehran Stock Exchange. Asset Management and Financing, Autumn 2019 - Issue 26. pp. 27-44.
17. Hashemi, Seyed Abbas, & Nejati, Ali (2016) The Effect of Earnings Management on Cost Stickiness. Journal of Accounting Reviews (Chamran University). Volume 2, Issue 8, Pp. 93-108.
18. Homburg, C., Hoppe, A., Nasev, J., Reimer, K., & Unrig-Homburg, M. (2018). How Cost Stickiness Affects Credit Risk. Available at SSRN2792085
19. Izadi, Fatemeh (2013) Analysis of the Effect of Product Market Competition and Business Strategies on the Relationship between Financial Leverage and Financial Performance. M.Sc. Thesis. Faculty of Administrative Sciences and Economics, University of Isfahan.
20. Izadi, Minoo (2019) Investigating the Effect of Product Market Competition on the Relationship between Ownership Concentration and Dividend Policy in Companies Listed on the Tehran Stock Exchange. Financial Accounting and Auditing Research, Vol. 11, No. 42, pp. 229-249.
21. J Li, Z Luo (2021)- Product market competition and cost stickiness: Evidence from China Managerial and Decision Economics, 2021 - Wiley Online Library
22. Kheirkhah, Rosita, Asadi, Abdolreza, & Zindadel Ahmad (2019) The Relationship between Product Market Concentration and Power with the Dividend Policy of Companies Listed on the Tehran Stock Exchange. Journal of Commercial Research, No. 92, pp. 113-139.
23. Khodadadi, Vali Javad Nikkar, and Mohsen Rashidi Baghi (2014) The Effect of Competition in Product Market on Dividend Policy, Financial Accounting and Auditing Research, Vol. 6, No. 24. pp. 21-32.
24. Khodadatah Shamloo, Naser & Gharsi, Mohsen (2018) The Effect of Competitive Status in the Product Market on the Relationship between Business Strategy and Debt Maturity Structure. Conference on New Achievements in Management and Accounting Science. pp. 1-19.
25. Kordestani, Gholamreza & Mortazavi, Seyed Morteza (2012). Investigating the Effect of Managers' Considered Decisions on Cost Stickiness. Accounting and auditing reviews. Volume (19), Issue (67), pp. 73-90.
26. Meshki Miavaghi, Mehdi and Akbar Dalirian (2015). A Study of Earnings Sustainability, Industry Structure and Market Power in Tehran Stock Exchange, Journal of Commercial Research, No. 76, pp. 1-27.
27. Namazi, Mohammad, and Shahla Ebrahimi (2014) Investigating the Relationship between Product Market Competitive Structure and Stock Returns," Empirical Research in Financial Accounting, No. 1, pp. 9-27.
28. Namazi, Mohammad; Fathali, Akram (2018). Investigating the Effect of Intellectual Capital and Free Cash Flow on Cost Stickiness in Tehran Stock Exchange Companies. Empirical Research in Accounting, Winter 2018 Issue. pp. 30, pp. 223-250.
29. Namazi, Mohammad, Gholamreza Rezaei, and Alireza Mumtamian (2014) Product Market Competition and Quality of Accounting Information," Journal of Accounting Advancements, Shiraz University, Vol. 6, No. 2. pp. 131-166.
30. Nikbakht, Mohammad Reza, & Deldar, Mostafa (2016). Investigating the Behavior of Cost Stickiness and Its Impact on Audit Quality. Financial Accounting Research, Vol. 8, No. 3, Serial (29). pp. 77-100.
31. Nurul Houqe, M., Kerr, M., and Monem, M. (2013). Business Strategy and Earnings Quality. Electronic copy is available at: http://ssrn. Com/abstract=2198626.
32. Nurwati, A. (2010), "Corporate Governance and Earnings Forecasts Accuracy," Asian Review of Accounting, 18, PP. 50-67
33. Pour-Shiadeh, Ebrahim, Moradi, Zahra, Asadifar, Ahad, & Derakhshan, Javad (2019) The Effect of Ownership Concentration on the Relationship between Cost Stickiness and Risk of Companies Listed in Tehran Stock Exchange. Winter Accounting and Management Outlook, Vol. 2, No. 20. pp. 1-15.
34. Reimer, K. (2019). Does Cost Stickiness Affect Credit Risk? In Asymmetric Cost Behavior (pp. 63-106). Springer Gabler, Wiesbad.
35. Rostami, Vahab & Rezaei, Leila & Tejari, Zeinab (2021) The Effect of Competition in the Product Market and Life Cycle on the Business Strategy of Companies with an Emphasis on New Companies. Studies in Intelligent Business Management, Allameh Tabataba'i University, Vol. (9), No. (36).
36. Tanani, Mohsen, and Mohebkhah Mohammad (2014) Investigated the Relationship between Business Strategy and Quality of Earnings and Stock Returns in Companies Listed on the Stock Exchange. Empirical Research in Accounting. Issue 13. pp. 105-127.
37. Tariverdi, Yadolleh, Nikkar, Javad, & Malekhodaei, Elaheh (2017) The Effect of Firm Strategy and Management Ability on Cost Asymmetry. Accounting and Auditing Reviews, University of Tehran. Volume (24), Issue (3). pp. 503-526.
38. Vaez, Seyed Ali, Mohammad Hossein Ghalambar, and Nasrin Ghanavati (2015) The Effect of Product Market Competition on Earnings Quality Using Factor Analysis Technique," Journal of Accounting Knowledge, Vol. 6, No. 21, pp. 129-149.
39. Vaghfi, Seyed Hessam, Pardin, Kaveh, & Khajehzadeh, Samiran (2019) A Study of Cost Stickiness Behavior in Tehran Stock Exchange Companies. Accounting, Accountability, and Community Interests, Winter 2019, No. 35. pp. 135-155.
40. WL Li, K Zheng (2020) Rollover risk and managerial cost adjustment decisions Accounting & Finance, 2020 - Wiley Online Library. https://doi.org/10.1111/acfi.12417
