Earnings Management Incentives, Accruals Constraints, and Cost Stickiness: Empirical Evidence from Egypt
| المصدر: | مجلة البحوث التجارية |
|---|---|
| الناشر: | جامعة الزقازيق - كلية التجارة |
| المؤلف الرئيسي: | Hassouna, Muhammad E. (Author) |
| المجلد/العدد: | مج42, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الشهر: | أكتوبر |
| الصفحات: | 56 - 80 |
| رقم MD: | 1106791 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Cost Stickiness | cost Anti-Stickiness | Cost Behavior | Earnings Management Incentives | Accruals Constraints | Real Activity Management
|
| رابط المحتوى: |
عدد مرات التحميل
63
| المستخلص: |
This study investigates the relationship between managerial incentives to earnings management and cost stickiness. I argue that when managers have incentives to earnings management, they tend to increase costs less for an increase, in sales and to aggressively cut resources for a decrease in sales and thus cost stickiness decreases. Three proxies are used for management incentives to earnings management; namely, management incentive to avoid loss, incentive to avoid earning decrease, and incentive to avoid loss and/ or earning decrease. A sample of 940 firm-year observations of non-financial firms listed in the Egyptian Stock Exchange from 2011 to 2017 is used. The results support my hypotheses and I find that when managers have incentive to manage earnings, costs exhibit an anti-sticky behavior. These results shed light on the role of motivations underlying managerial decisions in affecting firms’ cost behavior. |
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