Quantitatives Controlling

The Cost Stickiness Phenomenon

Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts‘ Forecasts

Authors: Baumgarten, Daniel

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  • Publication in the field of economic sciences

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  • ISBN 978-3-8349-4131-2
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About this book

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.

About the authors

Dr. Daniel Baumgarten received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. Carsten Homburg (Department of Business Administration and Management Accounting).

 

Table of contents (5 chapters)

Table of contents (5 chapters)

Buy this book

eBook $69.99
price for USA in USD
  • ISBN 978-3-8349-4131-2
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $89.99
price for USA in USD
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Bibliographic Information

Bibliographic Information
Book Title
The Cost Stickiness Phenomenon
Book Subtitle
Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts‘ Forecasts
Authors
Series Title
Quantitatives Controlling
Copyright
2012
Publisher
Gabler Verlag
Copyright Holder
Gabler Verlag | Springer Fachmedien Wiesbaden
eBook ISBN
978-3-8349-4131-2
DOI
10.1007/978-3-8349-4131-2
Softcover ISBN
978-3-8349-4130-5
Edition Number
1
Number of Pages
XXIV, 105
Number of Illustrations
4 b/w illustrations
Topics