Cost stickiness: An empirical study on the existence of asymmetrical cost behavior of publicly listed companies in the Philippines

• Main Authors: Aco, Bernadette Liza F., Co, Hazel Ann C., Kua, Joan G.
• Format: text
• Language: English
• Published: Animo Repository 2009
• Subjects: Cost accounting; Managerial accounting; Financial risk management; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/10572
• Institution: De La Salle University

The study utilized Anderson, Banker, and Janakiraman's (2003) basic model to test for the existence of asymmetrical behavior in SG&A costs for a sample of 74 Philippine publicly-listed companies over a 9-year period. The findings suggested that a 1% increase in revenue leads only to 0.3891%...