Zobrazeno 1 - 10
of 88
pro vyhledávání: '"Sticky costs"'
Autor:
Luiz Henrique Figueira Marquezan, Carmen Luisa Jung, Taís dos Santos Storgatto, Vinícius Costa da Silva Zonatto
Publikováno v:
ABCustos, Vol 18, Iss 3 (2024)
O objetivo da pesquisa foi analisar o comportamento dos custos por natureza em relação às oscilações de volume de atividades em indústrias listadas na B3. Para isso, utilizou-se uma abordagem descritiva e quantitativa, com dados secundários da
Externí odkaz:
https://doaj.org/article/442c41b397534f35ab5b1188686e7b0f
Autor:
Juan Carlos Aguirre-Quezada, Gabriela Duque-Espinoza, Fernando Córdova-León, Adrián Sigüencia-Muñoz
Publikováno v:
BBR: Brazilian Business Review, Vol 20, Iss 4, Pp 426-442 (2023)
Business sectors may be affected by changes in their activity levels. For this reason, the administration requires tools that allow to show the impact on its profitability. The asymmetry in the behavior of the costs of companies belonging to the econ
Externí odkaz:
https://doaj.org/article/d43e002096ae4c549daad263d5a19d11
Publikováno v:
International Journal of Financial Studies, Vol 12, Iss 1, p 11 (2024)
We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes
Externí odkaz:
https://doaj.org/article/ede77b64ef0e43c781c932145930132f
Akademický článek
Tento výsledek nelze pro nepřihlášené uživatele zobrazit.
K zobrazení výsledku je třeba se přihlásit.
K zobrazení výsledku je třeba se přihlásit.
Autor:
José Augusto Sousa de Melo, Simone Luzia Santana Sambugaro Wencel, Kelly Cristina Mucio Marques, Katia Abbas
Publikováno v:
Revista Contemporânea de Contabilidade, Vol 19, Iss 52 (2022)
O estudo teve o objetivo de identificar como as informações sobre o comportamento assimétrico dos custos podem ser usadas para a análise de custos de concorrentes no segmento de vestuário. Foi utilizado o modelo de Anderson, Banker e Janakiraman
Externí odkaz:
https://doaj.org/article/832df8bab69e4bd29767f9fe37b4a908
Publikováno v:
Journal of Accounting in Emerging Economies, 2020, Vol. 10, Issue 1, pp. 21-47.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-05-2018-0050
Autor:
رنيم حجازي
Publikováno v:
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, Vol 21, Iss العدد الرابع- الجزء الأول, Pp 596-613 (2020)
The purpose of the study is to exhibit the terms, characteristics, and drivers of asymmetric cost behavior and to highlight the main factors that cause error in analysts' earnings forecasts. As well as, showing the impact of the asymmetric cost behav
Externí odkaz:
https://doaj.org/article/ec119cec02564731aa3e91a61f0a9f57
Autor:
Kuiate, Christian, Noland, Thomas R.
Publikováno v:
Journal of Accounting & Organizational Change, 2019, Vol. 15, Issue 4, pp. 678-700.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAOC-04-2018-0038
Publikováno v:
BBR: Brazilian Business Review, Vol 16, Iss 2, Pp 191-206 (2019)
This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 16
Externí odkaz:
https://doaj.org/article/374ee65371694485ba1c5f8938bbaf5a
Akademický článek
Tento výsledek nelze pro nepřihlášené uživatele zobrazit.
K zobrazení výsledku je třeba se přihlásit.
K zobrazení výsledku je třeba se přihlásit.