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- Title
Efeito de informações precedentes no comportamento assimétrico dos custos.
- Authors
Cardoso Ferreira, Laura Rodrigues; de Souza Costa, Patrícia; de Melo Silva Ávila, Jéssica Rayse
- Abstract
In the sticky costs literature, it is mentioned that the costs may change asymmetrically when it relates to the changes in sales, can foregoing change of the revenue to affect the cost behavior. In this way, this study cams to analyze the existence between foregoing information's of sales - historical sales growth, the market-to-book relation and the volatility of sales- and the asymmetric cost behavior. The research sample is composed by 218 Brazilian publicly held companies with published financial statements between 1995-2013. The results suggest that the historical sales growth, the market-to-book relation and the volatility of sedes are related to the costs asymmetry, suggesting that foregoing change of the revenue to affect the cost behavior.
- Publication
Revista Contemporânea de Contabilidade, 2016, Vol 13, Issue 28, p3
- ISSN
1807-1821
- Publication type
Article
- DOI
10.5007/2175-8069.2016v13n28p3