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
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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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spelling oai:doaj.org-article:48a245c8be0b4dfdb184b1ceba1d9ee02021-11-04T19:54:23ZCost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry2008-89142476-292X10.22103/jak.2018.11469.2578https://doaj.org/article/48a245c8be0b4dfdb184b1ceba1d9ee02019-02-01T00:00:00Zhttps://jak.uk.ac.ir/article_2182_ebca437633e3514e8b093c0a614553b5.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XObjective: 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 then, the management of profits. Methods: This research is descriptive and experimental and takes the financial data from 2007 to 2016. Assuming that the cement industry managers were susceptible to some misleading behaviors in financial reporting due to excess supply of cement in the domestic market over the study years, this study examined the relationship between cost stickiness and profit smoothing in this industry. Results: The results showed that there is no negative and significant relationship between cost stickiness and income smoothing in the cement industry, and that it may be resulted from management distorting behavior to reduce costs stickiness by income smoothing. The results also suggested that the two variables do not have negative and significant effect on each other. Conclusion: It is expected that there is negative relationship between the two managerial events. However, due to the certain conditions of the cement industry, this relationship did not observed.GholamReza Soleimani Amiri (Ph.D)Maryam Sadat TabatabaeianZahra Masumi BilandyShahid Bahonar University of Kermanarticlecost stickinessincome managementcost asymmetric behaviormanagement motivationAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 4, Pp 129-151 (2019)
institution DOAJ
collection DOAJ
language FA
topic cost stickiness
income management
cost asymmetric behavior
management motivation
Accounting. Bookkeeping
HF5601-5689
spellingShingle cost stickiness
income management
cost asymmetric behavior
management motivation
Accounting. Bookkeeping
HF5601-5689
GholamReza Soleimani Amiri (Ph.D)
Maryam Sadat Tabatabaeian
Zahra Masumi Bilandy
Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry
description 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 then, the management of profits. Methods: This research is descriptive and experimental and takes the financial data from 2007 to 2016. Assuming that the cement industry managers were susceptible to some misleading behaviors in financial reporting due to excess supply of cement in the domestic market over the study years, this study examined the relationship between cost stickiness and profit smoothing in this industry. Results: The results showed that there is no negative and significant relationship between cost stickiness and income smoothing in the cement industry, and that it may be resulted from management distorting behavior to reduce costs stickiness by income smoothing. The results also suggested that the two variables do not have negative and significant effect on each other. Conclusion: It is expected that there is negative relationship between the two managerial events. However, due to the certain conditions of the cement industry, this relationship did not observed.
format article
author GholamReza Soleimani Amiri (Ph.D)
Maryam Sadat Tabatabaeian
Zahra Masumi Bilandy
author_facet GholamReza Soleimani Amiri (Ph.D)
Maryam Sadat Tabatabaeian
Zahra Masumi Bilandy
author_sort GholamReza Soleimani Amiri (Ph.D)
title Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry
title_short Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry
title_full Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry
title_fullStr Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry
title_full_unstemmed Cost Stickiness and Income Smoothing with Focus on Management Motives in Cement Industry
title_sort cost stickiness and income smoothing with focus on management motives in cement industry
publisher Shahid Bahonar University of Kerman
publishDate 2019
url https://doaj.org/article/48a245c8be0b4dfdb184b1ceba1d9ee0
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AT maryamsadattabatabaeian coststickinessandincomesmoothingwithfocusonmanagementmotivesincementindustry
AT zahramasumibilandy coststickinessandincomesmoothingwithfocusonmanagementmotivesincementindustry
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