Empirical study on asymmetric cost behavior: analysis of the sticky costs of local public enterprises / Shoichiro Hosomi and Shohei Nagasawa

• Main Authors: Hosomi, Shoichiro, Nagasawa, Shohei
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2018
• Subjects: Minority business enterprises; Costs. Industrial costs
• Online Access: https://ir.uitm.edu.my/id/eprint/29561/1/29561.pdf; https://ir.uitm.edu.my/id/eprint/29561/; https://apmaj.uitm.edu.my/
• Institution: Universiti Teknologi Mara

This research focused on public sector organizations, especially local public enterprises, and verified their sticky costs using panel data analysis. The results show, contrary to the research hypotheses, that anti-sticky costs arepresent in local public enterprises. We thought that the impact of th...