Determinants of Sticky Cost Behavior

Objective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation modeling (SEM) approach. Method: The sample inclu...

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Autores principales:	Reza Hosseinipour, Farzaneh Nassirzadeh (Ph.D), Mohammad Reza Abbaszadeh (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2020
Materias:	sticky cost behavior agency costs political costs corporate governance Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/1339ae3458a64a2599b37de02a791dc9
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spelling	oai:doaj.org-article:1339ae3458a64a2599b37de02a791dc92021-11-04T19:55:14ZDeterminants of Sticky Cost Behavior2008-89142476-292X10.22103/jak.2019.12747.2797https://doaj.org/article/1339ae3458a64a2599b37de02a791dc92020-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_2460_806888498541647e91f4af9d06e7e8bd.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation modeling (SEM) approach. Method: The sample included 1695 company-year in the years 2006-2017. The Smart_PLS program was used to obtain a good-fit model of cost behavior, and confirmatory factor analysis (CFA) was used to construct measurement models to validate the latent variables underlying the cost behavior model. Exploratory factor analysis (EFA) and multiple regression analysis were used to identify the determinants of cost stickiness. Results: The results showed that adjustment costs and agency costs are positively correlated with the degree of cost stickiness, but political costs and corporate governance are negatively correlated with the degree of cost stickiness. Conclusion: The results of this study are useful for managers to understand cost behavior needed for planning, controlling and reducing costs.Reza HosseinipourFarzaneh Nassirzadeh (Ph.D)Mohammad Reza Abbaszadeh (Ph.D)Shahid Bahonar University of Kermanarticlesticky cost behavioragency costspolitical costscorporate governanceAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 10, Iss 4, Pp 177-214 (2020)
institution	DOAJ
collection	DOAJ
language	FA
topic	sticky cost behavior agency costs political costs corporate governance Accounting. Bookkeeping HF5601-5689
spellingShingle	sticky cost behavior agency costs political costs corporate governance Accounting. Bookkeeping HF5601-5689 Reza Hosseinipour Farzaneh Nassirzadeh (Ph.D) Mohammad Reza Abbaszadeh (Ph.D) Determinants of Sticky Cost Behavior
description	Objective: This study aimed to investigate the determinants of sticky cost behavior including adjustment costs, agency costs, political costs and corporate governance in the companies listed in the Tehran Stock Exchange, using the structural equation modeling (SEM) approach. Method: The sample included 1695 company-year in the years 2006-2017. The Smart_PLS program was used to obtain a good-fit model of cost behavior, and confirmatory factor analysis (CFA) was used to construct measurement models to validate the latent variables underlying the cost behavior model. Exploratory factor analysis (EFA) and multiple regression analysis were used to identify the determinants of cost stickiness. Results: The results showed that adjustment costs and agency costs are positively correlated with the degree of cost stickiness, but political costs and corporate governance are negatively correlated with the degree of cost stickiness. Conclusion: The results of this study are useful for managers to understand cost behavior needed for planning, controlling and reducing costs.
format	article
author	Reza Hosseinipour Farzaneh Nassirzadeh (Ph.D) Mohammad Reza Abbaszadeh (Ph.D)
author_facet	Reza Hosseinipour Farzaneh Nassirzadeh (Ph.D) Mohammad Reza Abbaszadeh (Ph.D)
author_sort	Reza Hosseinipour
title	Determinants of Sticky Cost Behavior
title_short	Determinants of Sticky Cost Behavior
title_full	Determinants of Sticky Cost Behavior
title_fullStr	Determinants of Sticky Cost Behavior
title_full_unstemmed	Determinants of Sticky Cost Behavior
title_sort	determinants of sticky cost behavior
publisher	Shahid Bahonar University of Kerman
publishDate	2020
url	https://doaj.org/article/1339ae3458a64a2599b37de02a791dc9
work_keys_str_mv	AT rezahosseinipour determinantsofstickycostbehavior AT farzanehnassirzadehphd determinantsofstickycostbehavior AT mohammadrezaabbaszadehphd determinantsofstickycostbehavior
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Determinants of Sticky Cost Behavior

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