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- W3124964607 abstract "Purpose This paper attempts to resolve the conflicting results on sticky cost behavior in prior literature. Large sample studies find that selling, general, and administrative costs (SG&A) and cost of goods sold (CGS) are sticky, that is, costs are less likely to decrease when activity decreases than to increase when activity increases. In contrast, studies limited to one industry find little or no sticky cost behavior." @default.
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- W3124964607 date "2016-03-29" @default.
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- W3124964607 title "Additional Evidence on the Sticky Behavior of Costs" @default.
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- W3124964607 doi "https://doi.org/10.1108/s1474-787120150000026006" @default.
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