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Have Estimates of Cost Stickiness Changed Across Listing Cohorts?

Title data

Loy, Thomas ; Hartlieb, Sven:
Have Estimates of Cost Stickiness Changed Across Listing Cohorts?
In: Journal of Management Control. Vol. 29 (August 2018) Issue 2 . - pp. 161-181.
ISSN 2191-477X

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Abstract in another language

While the discussion of changes in financial accounting properties over time is already well-established, there is a lack of evidence whether changing firm compositions in empirical samples might bias cost stickiness research. We document that with each additional listing cohort, the U.S. public firm universe becomes more knowledge-intensive and, at the same time, more cost sticky. Higher reliance on temporary labor by newer listing cohorts partly mitigates this development. Our results call for the use of listing cohort-specific slopes to allow for cohort-specific estimates of cost stickiness in future research

Further data

Item Type: Article in a journal
Refereed: Yes
Additional notes: im Erscheinen
Keywords: Asymmetric Cost Behavior; Listing Cohorts; Adjustment Costs
Subject classification: JEL Classifications: D22; M41
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing > Junior Professorship Auditing - Juniorprof. Dr. Thomas Loy
Profile Fields > Emerging Fields > Governance and Responsibility
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing
Profile Fields
Profile Fields > Emerging Fields
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 11 May 2017 12:27
Last Modified: 20 Aug 2018 13:00
URI: https://eref.uni-bayreuth.de/id/eprint/37114