Sticky Cost Behavior Among Egyptian Firms: Empirical Evidence
| المصدر: | مجلة الدراسات والبحوث التجارية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة |
| المؤلف الرئيسي: | Wahdan, Mohamed Aly (Author) |
| مؤلفين آخرين: | Alsayed, Marwa Saber Hamoda (Co-Author) |
| المجلد/العدد: | س40, ع4 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2020
|
| الصفحات: | 791 - 822 |
| ISSN: |
1110-1547 |
| رقم MD: | 1186599 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Traditional Cost Behavior | Cost Stickiness | Cost Anti-Stickiness | Asymmetric Response of Cost Behavior
|
| رابط المحتوى: |
عدد مرات التحميل
50
| LEADER | 02155nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1931904 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |a Wahdan, Mohamed Aly |e Author |9 50772 | ||
| 245 | |a Sticky Cost Behavior Among Egyptian Firms: |b Empirical Evidence | ||
| 260 | |b جامعة بنها - كلية التجارة |c 2020 | ||
| 300 | |a 791 - 822 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This paper seeks to extend the literature on cost behavior by providing additional evidence on sticky cost behavior in emerging countries like Egypt. Moreover, this study aims to examine cost response to demand changes in the light of special political conditions, i.e., pre, during, and post the two successive Egyptian revolutions. The results of the study indicate that the total cost for the whole study period show cost anti-stickiness behavior as they increase by 0.56% and decline by 0.88% for the 1% increase and decrease in sales confirming the existence of asymmetric response of cost behavior in the Egyptian environment. Total costs, pre the two successive Egyptian revolutions, display cost stickiness behavior as they rise by 1.08% but they diminish by 0.68% when sales increase and decrease by 1%. During the two successive Egyptian revolutions, total costs exhibit insignificant results. Post the two successive Egyptian revolutions, total costs grow by 0.36% when sales rise by 1% but they decline by 0.98% when sales decrease by 1% reflecting cost anti-stickiness behavior. | ||
| 653 | |a محاسبة التكاليف |a سلوك التكلفة |a منظمات الأعمال |a شركات المساهمة |a مصر | ||
| 692 | |b Traditional Cost Behavior |b Cost Stickiness |b Cost Anti-Stickiness |b Asymmetric Response of Cost Behavior | ||
| 700 | |a Alsayed, Marwa Saber Hamoda |e Co-Author |9 635133 | ||
| 773 | |4 الإدارة |6 Management |c 048 |f Mağallaẗ Al-Dirāsāt wa Al-Buḥūṯ Al-Tiǧāriyyaẗ |l 004 |m س40, ع4 |o 1918 |s مجلة الدراسات والبحوث التجارية |t Journal of Studies and Business Research |v 040 |x 1110-1547 | ||
| 856 | |u 1918-040-004-048.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1186599 |d 1186599 | ||
عناصر مشابهة
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Earnings Management Incentives, Accruals Constraints, and Cost Stickiness: Empirical Evidence from Egypt
بواسطة: Hassouna, Muhammad E. منشور: (2020) -
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