Cost stickiness: A decade hence

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Document Type

Conference Proceeding

Source Title

2015 International Conference on Multi-stakeholder Approach in Advancing

Publication Date

10-2015

Place of Publication

Cebu, Philippines

Publisher

Asia Pacific Business and Economics Research Society

Abstract

A decade after Anderson, Banker and Janakiraman's (2003) or ABJ study on cost stickiness was published, this study reviews and analyzes the growing body of literature. In their seminal work, ABJ (2003) hypothesized that many costs arise and move as a result of deliberate resource commitment decisions by managers considering adjustment costs. This study discusses the theoretical framework of sticky costs phenomenon. It proceeds to presents the criticisms and questions raised on the validity of this cost model and how different studies have addressed them. Next, we take stock on the different articles published on cost stickiness and summarize key issues they addressed, methodology employed, type of analysis made and results thereof. As a conclusion, we present a list of some possible future research directions on cost stickiness.

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Disciplines

Accounting | Finance and Financial Management

Note

Abstract only

Keywords

Cost

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