Have estimates of cost stickiness changed across listing cohorts?
Faculty/Professorship: | International Accounting and Auditing |
Author(s): | Hartlieb, Sven ![]() |
Publisher Information: | Bamberg : opus |
Year of publication: | 2018 |
Pages: | 21 |
Source/Other editions: | Journal of Management Control, 29 (2018) 2, S. 161-181 - ISSN: 2191-4761, 2191-477X |
is version of: | 10.1007/s00187-018-0263-3 |
Language(s): | English |
DOI: | 10.20378/irbo-52699 |
Licence: | German Act on Copyright |
DOI: | 10.1007/s00187-018-0263-3 |
URL: | https://opus4.kobv.de/opus4-bamberg/frontdoor/i... https://link.springer.com/article/10.1007/s0018... |
URN: | urn:nbn:de:bvb:473-opus4-526995 |
Abstract: | While the discussion of changes in financial accounting properties over time is already well-established, there is a lack of evidence whether changing firm compositions in empirical samples might bias cost stickiness research. We document that with each additional listing cohort, the U.S. public firm universe becomes more knowledge-intensive and, at the same time, more cost sticky. Higher reliance on temporary labor by newer listing cohorts partly mitigates this development. Our results call for the use of listing cohort-specific slopes to allow for cohort-specific estimates of cost stickiness in future research. |
GND Keywords: | Unternehmenszusammenschluss; Kostenstruktur; Asymmetrische Information; Kohortenanalyse; Rechnungslegung |
Keywords: | Asymmetric cost behavior, Listing cohorts, Adjustment costs |
DDC Classification: | 330 Economics |
RVK Classification: | QP 826 |
Peer Reviewed: | Ja |
International Distribution: | Ja |
Type: | Article |
URI: | https://fis.uni-bamberg.de/handle/uniba/44315 |
Year of publication: | 2. October 2018 |
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University of Bamberg
University of Bamberg