An empirical analysis on the evidence of the asymmetric behavior of cost among nonfinancial publicly listed firms in the Philippines
In theory, management accountants view cost behavior as linear with the level of activity and the change is symmetrical between increases and decreases. However, contemporary studies suggest that cost behaves asymmetrically between increases and decreases. For instance, Anderson, Banker and Janakira...
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| Format: | text |
| Language: | English |
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Animo Repository
2024
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| Online Access: | https://animorepository.dlsu.edu.ph/etdm_acc/12 https://animorepository.dlsu.edu.ph/context/etdm_acc/article/1016/viewcontent/An_Empirical_Analysis_on_the_Evidence_of_the_Asymmetric_Behavior_copy.pdf |
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| Institution: | De La Salle University |
| Language: | English |