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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Main Authors: | GholamReza Soleimani Amiri (Ph.D), Maryam Sadat Tabatabaeian, Zahra Masumi Bilandy |
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Format: | article |
Language: | FA |
Published: |
Shahid Bahonar University of Kerman
2019
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Subjects: | |
Online Access: | https://doaj.org/article/48a245c8be0b4dfdb184b1ceba1d9ee0 |
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