rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: Cost Stickiness Phenomenon
    sub title: Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts’ Forecasts
  name:
    name part: Baumgarten, Daniel.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2012
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XXIV, 105 p. 4 illus. online resource.
  abstract: Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts’ forecasts by means of two comprehensive empirical analyses.
  table of contents: The Cost Stickiness Phenomenon -- Cost Stickiness and the Information Content of the SG&A Ratio -- Cost Stickiness and Analysts' Implied Forecasts -- Concluding Remarks.
  note: by Daniel Baumgarten.
  subject:
    topic: Business
  subject:
    topic: Accounting
  subject:
    topic: Bookkeeping
  subject:
    topic: Business and Management
  subject:
    topic: Accounting/Auditing
  classification: HF5601-5688
  classification: HF5667-5668.252
  classification: 657
  related item:
    title info:
      title: Springer eBooks
  related item:
    title info:
      title: Quantitatives Controlling
  identifier: 9783834941312
  identifier: http://dx.doi.org/10.1007/978-3-8349-4131-2
  record info:
    record creation date: 120420
    record change date: 20151204152152.0
    record identifier: 978-3-8349-4131-2