چسبندگی هزینه

Open Access Article

1 - The study of the Sticky Behavior of Cost of goods sold in companies listed on Tehran stock exchange
Gh. Reza Mahfoozi M. Taghi Abolhasani Reza Rostami

Recent studies in cost behavior find that, costs do not move proportionately to the activity levels and costs respond differently to upward and downward changes in activities, This phenomenon is called sticky costs. The purpose of this paper is study of the Sticky Behav More

Recent studies in cost behavior find that, costs do not move proportionately to the activity levels and costs respond differently to upward and downward changes in activities, This phenomenon is called sticky costs. The purpose of this paper is study of the Sticky Behavior of Cost of goods sold in companies listed on Tehran stock exchange. In this study, 260 years - firm the period from 2007 to 2011 were examined. findings show that, for 1% Increase in sales level, Cost of goods sold increased by 65%,while that for 1% decrease in sales level, Cost of goods sold decreased by 11%, The results also show that Intensity and factors of the cost of goods sold sticky Not the same in different industries together. We also find that cost of goods sold are sticky when revenues change by more than 15%, Is significant Manuscript profile

Open Access Article

2 - Investigating the Relation between Corporation Social Responsibility and Cost Stickiness
Naser Izadinia Majid Hashemi Dehchi

Recent researches about cost behavior shows that costs are not changed regarding the fluctuation in sales. In other words, costs are increasing during the sale increase. However, when the sale decreases, the costs reduction will not be as much as sale’s decline. T More

Recent researches about cost behavior shows that costs are not changed regarding the fluctuation in sales. In other words, costs are increasing during the sale increase. However, when the sale decreases, the costs reduction will not be as much as sale’s decline. This cost asymmetric timeliness is called costs stickiness. Several aspects such as corporation social responsibility (CSR) influence the cost stickiness.in oreder to measure corporation social responsibility as the independent variable of the study are used KLD. Hence, the purpose of this study is to investigate the effects of CSR on cost stickiness. To test the hypothesis, we study 115 companies listed in Tehran Stock Exchange in the period of 2009 to 2014. For data analysis and hypothesis testing, multivariate regression model and the compound data method are utilized. theresults show that the relation between CSR and cost stickinessis positive and significant.In other words,the cost stickiness will be intensified due to the CSR. Manuscript profile

Open Access Article

3 - The performance evaluation of different models to measure the economic value of organization capital and sticky behavior of selling, general and administrative expenses Tehran Stock Exchange (A Case Study of Basic model, Anderson model and Extended model)
Naghi Fazeli Zahra Taheri

One of the basic assumptions of management accounting shows that costs increased and decreased activity level changes as appropriate. Cost sticky phenomenon is an alternative model for the behavior of costs, that play a role in decisions on resource management. The data More

One of the basic assumptions of management accounting shows that costs increased and decreased activity level changes as appropriate. Cost sticky phenomenon is an alternative model for the behavior of costs, that play a role in decisions on resource management. The data sample included 71 firms listed in Tehran Stock Exchange for the period 1392-1387. The economic value of our organizational capital firms calculate quartile. Thus, companies that are in the first quarter, companies with low organization capital and companies that are in the fourth quartile companies with high organization capital. The data sample of 18 companies per quarter remains. Then, for each group of companies stickiness model cost Anderson and et al (2003) developed a model adhesion Price Chen et al (2012) is estimated. To analyze data and test hypotheses and data combined from multiple regression model is used. The results show that firms with high corporate capital (low), with a cost of sales, general and administrative expenses sticky behavior (anti-sticky). Also, our findings suggest that decisions about allocating resources to the development of intangible investment and increase the cost of the sticky. Manuscript profile

Open Access Article

4 - The Impact overconfidence managers on Cost Stickiness
Mohammadreza Abdoli Marzieh Gholami

This study was aimed to investigate the relationship between managerial overconfidence and cost stickiness at the Tehran Stock Exchange. The statistical population consisted of 127 companies trading at the Tehran Stock Exchange from 2009 to 2013. In order to separate co More

This study was aimed to investigate the relationship between managerial overconfidence and cost stickiness at the Tehran Stock Exchange. The statistical population consisted of 127 companies trading at the Tehran Stock Exchange from 2009 to 2013. In order to separate cost stickiness as a dependent variable, the variables of general and administrative cost stickiness, cost of goods sold, and selling and distribution costs were used. According to the results, it can be concluded that managerial overconfidence has a significant positive relationship with general and administrative cost stickiness, selling and distribution costs, and cost of goods sold. In other words, the lower managerial confidence is, the lower cost stickiness will be. The results also indicated that combining the variables of sales intensity, sales, and managerial overconfidence as well as sales intensity, sales, and representation theory had no significant impact on selling and administrative cost stickiness, cost of goods sold, distribution, and sales. Manuscript profile

Open Access Article

5 - Evaluating The Impact of Growth Opportunities on Asymmetric Behavior of Costs: Information on Past (historical) Experiences Compared with Prospective Information
Sahar Sepasi Aidin Kiani Vahid Ahmadian

One of the core issues in selecting the cost structure in a range of high adhesion and flexibility is to consider the impact of growth opportunities and demand uncertainty that company faces with them. The purpose of this article is to evaluate the impact of growth expe More

One of the core issues in selecting the cost structure in a range of high adhesion and flexibility is to consider the impact of growth opportunities and demand uncertainty that company faces with them. The purpose of this article is to evaluate the impact of growth expectations on adhesion behavior of the cost of goods sold, sale, public, and official costs, and operational costs of the companies. The results of the regression analysis using pooled data for the years between 2005 and 2014 show that Q Tobin's ratio (prospective information) increases the adhesion of cost of goods sold, but average of sales growth rate (historical data) had no significant impact on adhesion of these types of costs. In addition, both of mentioned ratios (Q Tobin’s and average of sales growth rate) increased the adhesion of operating costs. On the other hand, variables of growth opportunity (historical and prospective) had no significant impact on sale, public and official costs. Based on obtained results, it can be concluded that the impact of growth opportunities on adhesion of sold cost structure related mostly to historical experiences, while adhesion sensitivity of total operating costs depended on both Q Tobin's ratio and average of sales growth rate. Manuscript profile

Open Access Article

6 - The Effect of Costs Stickiness on Conditional Conservatism and Information Asymmetry
S. Abbas Hashemi Hadi Amiri Ali Nejati

Conditional conservatism appears in prompt recognition of loss toward earnings that is so called asymmetric timeliness of earnings. The asymmetric timeliness of earnings could arise from other phenomenon which is called costs stickiness. Costs stickiness means that cost More

Conditional conservatism appears in prompt recognition of loss toward earnings that is so called asymmetric timeliness of earnings. The asymmetric timeliness of earnings could arise from other phenomenon which is called costs stickiness. Costs stickiness means that costs are increasing during the sales increase, but when the sales decrease, the costs reduction will not be as much as prior increase. However, information asymmetry leads to apply more conservatism in financial reporting, that this relationship is also influenced by the cost stickiness. This research aims to identify the effect of costs stickiness on conditional conservatism and Asymmetry Information. In order to attain the research purpose, 115 companies among the listed companies in Tehran Stock Exchange during the years 1382 to 1391 (2003-2012) were selected as statistical samples For data analysis and hypothesis testing, multivariable regression and compound data have been used. Findings of research signify that after controlling for the effect of costs stickiness, conditional conservatism will decrease, which means that a part of asymmetric timeliness of earnings model is due to costs stickiness. Results also indicate that there is a significant positive relationship between the information asymmetry and costs stickiness, which decreases the effect of information asymmetry on conditional conservatism. Manuscript profile

Open Access Article

7 - Correction Cost-Volume-Profit Analysis model by using Cost Stickiness and Conditional Conservatism
Sahar Sepasi Kobra Taban

The Cost-Volume-Profit model is a common method for predicting sales and planning profit. Breakeven analysis is often used to predict the profit of a product or a set of products. The argument of this study is that phenomena such as cost stickiness and conditional conse More

The Cost-Volume-Profit model is a common method for predicting sales and planning profit. Breakeven analysis is often used to predict the profit of a product or a set of products. The argument of this study is that phenomena such as cost stickiness and conditional conservatism may reflect two important adjustments in Cost-volume-Profit model. For this purpose, the data of 155 firms listed in Tehran’s Stock Exchange over the 2006-2013 period, and linear regression model were used. The results showed that cost stickiness and conditional conservatism significantly affect Cost-Volume-Profit model. Manuscript profile

Open Access Article

8 - Investigate costs stickiness in economic prosperity and recession cycles
Mehdi Baharmoghaddam Sasan Khademi

Unlike the traditional cost system which basically focuses on symmetric cost behaviors with respect to change in level of activity, a good deal of recent research show asymmetric behavior of various costs. asymmetric cost behavior might differ in various respects such a More

Unlike the traditional cost system which basically focuses on symmetric cost behaviors with respect to change in level of activity, a good deal of recent research show asymmetric behavior of various costs. asymmetric cost behavior might differ in various respects such as stickiness and anti-stickiness, the degree and intensity of it in different business cycles including prosperity, recession or economic crisis. this study aims to investigate asymmetric behaviors of selling, general and administrative costs (SG&A) and cost of good sold (COGS) during 2001 and 2014. It also investigates cost behavior with respect to their stickiness and anti-stickiness separately in each prosperity and recession cycles in the mentioned period. For this purpose, data gathered in the form of combined firm-year observation from 189 firms listed in Tehran stock exchange has been examined in the period studied, as well as prosperity and recession cycles by multiple regression test. The results reveal that behavior of mentioned costs is asymmetric in the whole period. Also findings of this study highlighted that prosperity and recession cycles do not affect managers᾿ perspectives, therefore, SG&A in all cycles including prosperity and recession cycles is sticky and COGS is approximately anti-Sticky in all cycles. Manuscript profile

Open Access Article

9 - Review and analyze the factors affecting the behavior of sticky costs
مجید زنجیردار پیمان غفاری آشتیانی زهرا مداحی

According to the importance of cost in profits, pricing , growing companies, and also theimportance of cost behavior for planning in the future; This study examines the sticky SG&Acost and cost of goodssold and the Impact of various characteristics such as number of More

According to the importance of cost in profits, pricing , growing companies, and also theimportance of cost behavior for planning in the future; This study examines the sticky SG&Acost and cost of goodssold and the Impact of various characteristics such as number ofemployees current assets fixed assets and company debts on the bonding costs is studied .The applicable goal of this research is descriptive correlational nature that dataclassification, calculated variables and analysis of data are used from Excel and Spsssoftware.The results of this study according to seventy active productive company’s data in Tehranexchange for a period of 10 years from 1381 to 1390 which have been selected based on thesampling and systematic elimination.It shows that SG&A cost and cost of adhesion Goods sold is very high in cost of goodssold and indexes such as number of employees, company current assets and debts can beaffected on SG&A cost adhesion intensity on the cost of goods sold. However, the adhesionintensity of cost on current assets is less than fixed assets. Understanding these characteristicsand significant impact on cost behavior can help managers to have better analysis and morecomprehensive budgeting. Manuscript profile

Open Access Article

10 - The value relevance of management overconfidence with mediation effect of costs stickiness
Zahra Farhadi Abdolhossein Talebi Najafabadi Narjes Kamali Kermani

The Extra-assurance management is one of the most important characteristics of executives that effect on financial decision. When sales decline, overconfident managers, ensure to their capabilities to restore previous levels of sale. It is therefore more likely to overe More

The Extra-assurance management is one of the most important characteristics of executives that effect on financial decision. When sales decline, overconfident managers, ensure to their capabilities to restore previous levels of sale. It is therefore more likely to overestimating sales will be in the near future, the result will be an increase in cost stickiness. However, the cost stickiness by manipulating the natural process costs and expected costs could affect informational content. The confidence comes through influencing management costs stickiness (connection interface), can also affect the value relevance. So management overconfidence comes through influencing costs stickiness, can also affect the value relevance. Hypothesis test results during the years 2007 and 2017 showed that showed that the relationship between cost stickiness and management overconfidence is significant positive. On the other hand the relationship between management overconfidence and value relevance is significant negative. The third hypothesis of the research about the effect of management overconfidence through the costs stickiness on the value relevance could not be verified. Manuscript profile

Open Access Article

11 - The Survey of Asymmetric Cost Behavior in Terms of a Two- Driver model of Cost Stickiness and Cost Inertia
Elham Taheri Hajivand Ehsan Kamali

One of basic management accounting assumptions suggests that changes costs have proportional relationship with increasing and decreasing activity level. But this assumption has been discredited by introducing discussion of costs stickiness. Beside, cost inertia is relat More

One of basic management accounting assumptions suggests that changes costs have proportional relationship with increasing and decreasing activity level. But this assumption has been discredited by introducing discussion of costs stickiness. Beside, cost inertia is related with change in property, plant and equipment. This study investigates the asymmetric cost behavior in terms of two-driver model of cost stickiness and cost inertia. The elective examples of research include 91 Tehran Stock Exchange listed companies for period of 7 years from 1387 to 1393. Multivariate Regression pattern have been used to analyze the data and examination hypotheses of study. The results of study indicates that in first hypothesis there is a meaningful relation between property, plant and equipment (PP&E) as an additional cost driver and enhancement the empirical specification of the asymmetric cost behavior model. There for the first hypothesis of study is confirmed.  By analyzing second hypothesis it was concluded that cost inertia in resources driven by property, plant and equipment (PP&E) is not greater than the cost stickiness in resources driven by sales. There for the second hypothesis of study is not accepted. Manuscript profile

Open Access Article

12 - The effect of cost stickiness on dividend stickiness with emphasis on cash holdings
Seyed Hosein Sajadi rahim bonabi ghadim

10.30495/jma.2023.22629

Deciding on resource adjustment costs in terms of efficient decisions or opportunistic behaviors of managers, on the other hand, the existence of liquidity in the company to meet the expectations of shareholders, increase the company's value or to promote the personal i More

Deciding on resource adjustment costs in terms of efficient decisions or opportunistic behaviors of managers, on the other hand, the existence of liquidity in the company to meet the expectations of shareholders, increase the company's value or to promote the personal interests of managers, can be effect cost behavior and consequently dividend behavior.  Accordingly, the purpose of this study is to investigate the effect of cost stickiness on dividend stickiness with emphasis on maintaining the cash holdings of companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and correlation and post-event in terms of method. In order to test the research hypotheses, 154 companies were selected in the period 2013-2021 and analyzed using multiple regression models. The results showed that cost stickiness at the operational level has a significant positive effect and at the total cost level and at the industry level has a significant negative effect on dividend stickiness which indicates the ability to control and manage operating costs and the involvement of managerial decisions in adjusting resources using the main operations of production and sales of the company. The interaction effect of cash holdings with cost stickiness at the operational level, total costs and at the industrial level has a negative effect on dividend stickiness Manuscript profile

Open Access Article

13 - Manager decisions in trade-off between cost stickiness and income smoothing
Omid Faraji M. Kazem Mostafapoor

The managers' motivations and decisions about resources adjustment and decreasing earnings volatility are related with each other. When sales are decreasing, the managers with income smoothing incentives intend to adjust resource more and thus the degree of cost stickin More

The managers' motivations and decisions about resources adjustment and decreasing earnings volatility are related with each other. When sales are decreasing, the managers with income smoothing incentives intend to adjust resource more and thus the degree of cost stickiness is decrease. On the other hand, when sales are decreasing the managers with low adjustment of resources and increasing cost stickiness caused the volatility in income. The main aim of this paper is to investigate the trade-off between cost stickiness and the income smoothing by managers. The sample of this paper is 99 companies listed on Tehran Stock Exchange during the period 2010 to 2016. The research method is association study and the results of this research with using the panel data regression analysis method show the negative effect of cost stickiness on the income smoothing. Also, income smoothing will reduce cost stickiness. The results show that the outcome of managers' behavior to maintain or resource adjustments as well as profit reporting are in contradiction with each other and as a result the managers should consider the cost of resource adjustments and the smoothing of income trends, and finally make the appropriate and reasonable decision. Manuscript profile

Open Access Article

14 - A Study of the Correlation between Cost Layoff and Cost Stickiness
Mohammad Hosein Vadeei Noghani Seyed Mohsen Salehi Vaziri

Purpose: The purpose of the present study is to review the correlation between layoff cost and asymmetric cost behavior or cost stickiness.Methods: The number of workers and legal claim costs for searching layoff costs were chosen as 2 criteria in this research. The sam More

Purpose: The purpose of the present study is to review the correlation between layoff cost and asymmetric cost behavior or cost stickiness.Methods: The number of workers and legal claim costs for searching layoff costs were chosen as 2 criteria in this research. The sample under study included 108 corporations accepted in Tehran Stock Exchange during 2016-2021.Results: An increase in the number of workers leads to more labor cost stickiness and if their number declines, labor cost stickiness decreases too. As for legal claims, if a corporation has more legal claims, labor cost stickiness goes up and if it has less legal claims, labor cost stickiness comes down too.Conclusions: Layoff costs play a main role in moderating cost behavior models.  Manuscript profile

Open Access Article

15 - The Effect of Economic Uncertainty on Cost Stickiness Behavior
behzad rezazadeh shokrollah khajavi Allah Karam Salehi

10.30486/fbra.2021.1932472.1010

The purpose of this research is to study macroeconomic uncertainty measures effect on cost stickiness conducting two steps Fama-Macbeth regression models on listed companies of Tehran Stock Exchange. In order to estimate macroeconomic uncertainty four measures of GDP gr More

The purpose of this research is to study macroeconomic uncertainty measures effect on cost stickiness conducting two steps Fama-Macbeth regression models on listed companies of Tehran Stock Exchange. In order to estimate macroeconomic uncertainty four measures of GDP growth, inflation rate, exchange rate and interest rate have been utilized by Arch and Garch models. For this purpose, a hypothesis is developed and the data of108 listed companies of Tehran Stock Exchange is analyzed during the period of 2011 to 2019. The research regression model is tested by two steps Fama-Macbeth regression model. Results show a positive significant effect of macroeconomic uncertainty measures (measures of GDP growth, inflation rate, exchange rate and interest rate) on cost stickiness. Thus, results hold that macroeconomic uncertainty measures increase cost stickiness. Manuscript profile

Open Access Article

16 - تاثیر اهداف سودو انگیزه های مدیریتی بر چسبندگی هزینه ها در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران
یداله رجائی علی محمدی عباس رستملو

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Open Access Article

17 - Investigating the effect of economic uncertainty on cost stickiness with emphasis on the moderating role of ownership concentration
Amir reza Emami Mohammad Hossein setayesh

The abstract of this research aims to examine the impact of economic uncertainty on cost stickiness with the moderating role of ownership concentration. The target population in this study consists of one hundred companies listed on the Tehran Stock Exchange over a six- More

The abstract of this research aims to examine the impact of economic uncertainty on cost stickiness with the moderating role of ownership concentration. The target population in this study consists of one hundred companies listed on the Tehran Stock Exchange over a six-year period. Multivariate correlation and regression were used to test the research hypotheses, and Excel and EVIEWS 10 software were used for data analysis and extracting research results. The results of the study indicate a direct and significant relationship between economic uncertainty and cost stickiness. Furthermore, the test results show that ownership concentration has a negative and significant effect on the relationship between cost stickiness and economic uncertainty. Therefore, it can be stated that an increase in economic uncertainty leads to an increase in cost stickiness. The findings of this study suggest a strong and positive relationship between macroeconomic uncertainty variables and cost stickiness. Additionally, with an increase in economic uncertainty, ownership concentration leads to a decrease in cost stickiness. Manuscript profile

Open Access Article

18 - Investigating the moderating effect of agency problem on the relationship between trade credit and cost Stickiness
akbar karimzadeh nader rezaei Zohreh Hajiha Rasoul Abdi

Trade credit is an important element of short-term financing for companies. By providing trade credit, companies are putting themselves at risk because it is likely that the buyer will not use the resources properly. Also, increasing competition in domestic and global m More

Trade credit is an important element of short-term financing for companies. By providing trade credit, companies are putting themselves at risk because it is likely that the buyer will not use the resources properly. Also, increasing competition in domestic and global markets has required companies to better identify their cost behaviour. Therefore, in this study, the moderating effect of agency problem on the relationship between trade credit and cost stickiness on the Listed Firms in Tehran Stock Exchange has been investigated. For this purpose, the financial statements of 167 companies in the period 2010 to 2019 have been collected. This research is a quantitative research and the research method is correlational and multiple regression analysis with combined data was used to test the hypotheses. The results show that using all three criteria of trade credit, there is no significant relationship between trade credit and cost stickiness. In addition, the results show that among the indicators of agency problem, the effect of capital expenditures on the relationship between the third criterion of trade credit (ratio of accounts payable to purchases) and cost stickiness is confirmed. However, no evidence was found for the effect of acquisition ratio on the relationship between the first criterion of trade credit (ratio of accounts payable to cost of goods sold) and the second criterion of trade credit (ratio of accounts payable divided by sales) and cost stickiness. Manuscript profile

Open Access Article

19 - Studying the Moderating Role of Firm Size on the Relationship Between Cost Stickiness and Conservatism Levels (Comparative Study of Basu Models, Non-Operating Accruals and Market Value)
zekvan imani Mohammad Hossein Ranjbar Faeq Ahmadi Hamidreza Vakilifard

Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels More

Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels according to the size of the company. This purpose is achieved using the combined data technique and three models of non-operating accruals, Basu model and market value model with a sample consisting of 113 companies listed on the Tehran Stock Exchange (TSE) over the period 2011 to 2020. The research results indicate that stickiness of costs is related to conservatism in all three models. However,the evidence shows that cost stickiness in the market value model and basu's adjusted model has a negative relationship with conservatism and causes it to decrease. to be The results also showed that by entering the variable size into the research model, in all three models, the stickiness of costs increases, which reduces the conservatism of companies. Manuscript profile

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20 - بررسی رفتار مدیر در برخورد با هزینه ها بر اساس رویکرد رتبه بندی شرکت ها با مکانیزم های حاکمیت شرکتی در تاپسیس فازی
وحید بخردی نسب فاطمه ژولانژاد

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21 - تاثیر حاکمیت شرکتی و اقلام تعهدی اختیاری برچسبندگی هزینه های عملیاتی
فایق احمدی مریم عباسی

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Open Access Article

22 - The Relationship between Financial and Non-Financial Factors on Adherence Cost
hasan hemmati soheila molaei

Recognition of costs’ behaviour in reaction to changes in levels of production and sales is of very high importance for management of the firm. recent studies on cost behavior have indicated that amount of cost reduction in response to a decrease in sales in less More

Recognition of costs’ behaviour in reaction to changes in levels of production and sales is of very high importance for management of the firm. recent studies on cost behavior have indicated that amount of cost reduction in response to a decrease in sales in less than amount of their increase in response to same amount of increase in sales revenoues. In this study we have tested the relationships between some financial and non-financial characteristics of the firm and stickiness of SG&A expenses, among firms listed on Tehran Stock Exchange (TSE). For this purpose, we specifically concentrated on three aspects of firm characteristics, namely, corporate governance mechanisms (including non-executive board members, and significant owners), capital structure policies (proxied by leverage ration), and dividend policy of the firms. Our final sample consists of 148 firms listed on TSE, during the years 2006 to 2010. Our results, in summary, showed that there is a significant relation between some of managements strategies (specifically, non-executive board members and Leverage ration of the firms) and degree of stickiness in SG&A expenses of the firms. Our findings are consistent with the extrapolated decisions hypothesis, proving that managers consider cost stickiness, and try to manage it considering current capacities, as well as, their expectations regarding future demand and activity level of the firm.  Manuscript profile

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23 - تحلیل چگونگی تاثیرگذاری نااطمینانی بر چسبندگی هزینه‌ها در بورس اوراق بهادار تهران
مصطفی ایزدپور هاشم نیکو مرام فریدون رهنمای رودپشتی بهمن بنی مهد

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24 - Bonding costs related to the quality of earnings and forecast error
علی Esmaeilzadeh علی MAERNOOSH

The Relation of Cost Sticky with Earning Forecast and Earning Quality Ali Esmaeil Zade Ali Mehrnoush (Received: 23/Dec/2013; Accepted: 22/Feb/2014) Abstract One of the basic assumptions that reflect management accounting change related costs associated with increased an More

The Relation of Cost Sticky with Earning Forecast and Earning Quality Ali Esmaeil Zade Ali Mehrnoush (Received: 23/Dec/2013; Accepted: 22/Feb/2014) Abstract One of the basic assumptions that reflect management accounting change related costs associated with increased and decreased activity level. But recently, with the assumption of bond issue costs, by Anderson and And his colleagues have discussed, in the sense that the increase in costs by increasing the activity level Most of the reduction in costs in exchange for the reduction in activity. The main objective of this study is that adherence cost studied in the Tehran Stock Exchange, and administrative expenses, selling, general and Total costs and cost of goods sold as samples were analyzed. Based on the results of listed companies in Tehran Stock Exchange for a period of 6 years the year 1384's to 1390, shows the increment in cost stickiness general, and administrative and selling expenses, general and Cost of goods sold decreased earnings forecast errors and Earnings Qulity. The results for the 84 firms in various stock is presented. Key Words: Cost Stickiness, Earning Forecast, Earning Quality, Related Costs. Manuscript profile

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25 - Ownership Structure, Political Uncertainty, and Asymmetric Cost Behavior
SAEID EBRAHIMI Omid Faraji meysam arabzadeh Mostafa Ezadpur F. Mohammadrezaei

10.30495/faar.2023.705559

Abstract The present research investigated the relationship between political uncertainty (presidential elections) and asymmetric cost behavior and the moderating effect of ownership type (state versus private). The sample consisted of 325 Iranian companies (1,990 obse More

Abstract The present research investigated the relationship between political uncertainty (presidential elections) and asymmetric cost behavior and the moderating effect of ownership type (state versus private). The sample consisted of 325 Iranian companies (1,990 observations) listed on the Tehran Stock Exchange and the Iran Over the Counter. Data were analyzed using panel data and OLS multiple regression with robust standard errors. The results showed that the asymmetric behavior of selling, general, and administrative (SG&A) costs is linear during times of political uncertainty (presidential election years), but sticky in non-election years. In other words, costs decrease less than the increase in non-election years. The results also indicated the sticky cost behavior of state-owned firms and the linear (non-sticky) cost behavior of private-owned firms in election years, with state-owned firms exhibiting greater cost stickiness in election years than in non-election years. Additional tests showed that the cost behavior of goods sold is anti-sticky in both election and non-election years, with a greater degree of anti-stickiness in election years. Moreover, in state-owned and private-owned companies, this behavior was non-sticky in both election and non-election years, and state firms exhibited greater anti-stickiness in election years compared to non-election years and private-owned firms. Finally, the behavior of operating costs in both periods was linear and was not significantly different for state-owned and private-owned firms. Manuscript profile

Open Access Article

26 - The Effect of Cultural Factors on Cost Stickiness
Sadegh Hamehkhani Ramazanali Royaei

10.30495/faar.2022.693673

AbstractIn the accounting literature, attention has been paid to understanding how differences in national culture affect the outcomes and consequences of accounting and financial markets, so much of the research done in this area focuses on examining the impact of cult More

AbstractIn the accounting literature, attention has been paid to understanding how differences in national culture affect the outcomes and consequences of accounting and financial markets, so much of the research done in this area focuses on examining the impact of culture on broad management and reporting decisions. Accordingly, the aim of this study is to study the objective evidence of the relationship between small cultures on the cost-stickiness phenomenon. The statistical population of the study was 104 companies listed on the stock exchange during a 6-year period from 2014 to 2020. The research methodology is applied in terms of purpose, and in terms of its implementation, descriptive, survey and correlation type. Also, in order to analyze the data of the research using EVIEWS 9 and SPSS software, the results of hypothesis testing indicate that between the microcrops (masculinity / femininity, individualism / collectivism, power distance and avoidance of uncertainty) on the adhesion phenomenon Cost with a 99% confidence is significant Manuscript profile

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