The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses-Reference-Cited by-同舟云学术

The Effect of Strategy on the Asymmetric Cost Behavior of SG&A Expenses

Published:2020-09-23 Issue: Volume: Page:1-39
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Ballas Apostolos¹^ORCID,Naoum Vasilios-Christos²,Vlismas Orestes³

Affiliation:

1. Business Analysis and Valuation Laboratory & Department of Accounting and Finance, Athens University of Economics and Business, Athens, Greece

2. Department of Maritime Studies, University of Piraeus, Piraeus, Greece

3. Department of Accounting and Finance, Athens University of Economics and Business, Athens, Greece

Funder

AUEB

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2020.1813601

Reference62 articles.

1. Are Selling, General, and Administrative Costs "Sticky"?

2. Theory, research design assumptions, and causal inferences

3. Cost Stickiness and Core Competency: A Note

4. Cost Structure and Sticky Costs

Cited by 30 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Business strategy, earnings properties, and earnings quality;Journal of International Accounting, Auditing and Taxation;2024-09

2. Strategic positioning and asymmetric cost behavior;Asian Review of Accounting;2024-08-08

3. CEO duality and asymmetric behavior of operating costs;Contabilidad y Negocios;2024-07-30

4. Strategic alignment between supply chain partners and cost stickiness of suppliers;Review of Quantitative Finance and Accounting;2024-07-16

5. The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments;Journal of Public Budgeting, Accounting & Financial Management;2024-07-09