عناصر مشابهة
Earnings Management Incentives, Accruals Constraints, and Cost Stickiness: Empirical Evidence from Egypt
| المصدر: | مجلة البحوث التجارية |
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| الناشر: |
جامعة الزقازيق - كلية التجارة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | مج42, ع4 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2020 |
| الصفحات: | 56 - 80 |
| رقم MD: | 1106791 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | This study investigates the relationship between managerial incentives to earnings management and cost stickiness. I argue that when managers have incentives to earnings management, they tend to increase costs less for an increase, in sales and to aggressively cut resources for a decrease in sales and thus cost stickiness decreases. Three proxies are used for management incentives to earnings management; namely, management incentive to avoid loss, incentive to avoid earning decrease, and incentive to avoid loss and/ or earning decrease. A sample of 940 firm-year observations of non-financial firms listed in the Egyptian Stock Exchange from 2011 to 2017 is used. The results support my hypotheses and I find that when managers have incentive to manage earnings, costs exhibit an anti-sticky behavior. These results shed light on the role of motivations underlying managerial decisions in affecting firms’ cost behavior. |
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