| 000 | 02428nam a22004695i 4500 | ||
|---|---|---|---|
| 001 | 978-3-8349-4131-2 | ||
| 003 | DE-He213 | ||
| 005 | 20140220083333.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 120420s2012 gw | s |||| 0|eng d | ||
| 020 |
_a9783834941312 _9978-3-8349-4131-2 |
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| 024 | 7 |
_a10.1007/978-3-8349-4131-2 _2doi |
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| 050 | 4 | _aHF5601-5688 | |
| 050 | 4 | _aHF5667-5668.252 | |
| 072 | 7 |
_aKF _2bicssc |
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| 072 | 7 |
_aKFCM _2bicssc |
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| 072 | 7 |
_aBUS001040 _2bisacsh |
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| 072 | 7 |
_aBUS001010 _2bisacsh |
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| 082 | 0 | 4 |
_a657 _223 |
| 100 | 1 |
_aBaumgarten, Daniel. _eauthor. |
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| 245 | 1 | 4 |
_aThe Cost Stickiness Phenomenon _h[electronic resource] : _bCauses, Characteristics, and Implications for Fundamental Analysis and Financial Analysts’ Forecasts / _cby Daniel Baumgarten. |
| 264 | 1 |
_aWiesbaden : _bGabler Verlag, _c2012. |
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| 300 |
_aXXIV, 105p. 4 illus. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 490 | 1 | _aQuantitatives Controlling | |
| 505 | 0 | _aThe Cost Stickiness Phenomenon -- Cost Stickiness and the Information Content of the SG&A Ratio -- Cost Stickiness and Analysts' Implied Forecasts -- Concluding Remarks. | |
| 520 | _aUnderstanding 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. | ||
| 650 | 0 | _aEconomics. | |
| 650 | 0 | _aAuditing. | |
| 650 | 1 | 4 | _aEconomics/Management Science. |
| 650 | 2 | 4 | _aAccounting/Auditing. |
| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer eBooks | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783834941305 |
| 830 | 0 | _aQuantitatives Controlling | |
| 856 | 4 | 0 | _uhttp://dx.doi.org/10.1007/978-3-8349-4131-2 |
| 912 | _aZDB-2-SBE | ||
| 999 |
_c104000 _d104000 |
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