Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry

Objective: Thisstudy shows cost stickiness and income smoothing in the cement industry occur in response to managerial caution and motives. The reason for choosing the cement industry is the specific nature of costs and production costs in this industry that may affect the managerial motives, and th...

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Autores principales: GholamReza Soleimani Amiri (Ph.D), Maryam Sadat Tabatabaeian, Zahra Masumi Bilandy
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2019
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Acceso en línea:https://doaj.org/article/48a245c8be0b4dfdb184b1ceba1d9ee0
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