Cost stickiness: A decade hence

• Main Author: Uy, Arnel Onesimo
• Format: text
• Published: Animo Repository 2015
• Subjects: Cost; Accounting; Finance and Financial Management
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/13610
• Institution: De La Salle University

A decade after Anderson, Banker and Janakiraman's (2003) or ABJ study on cost stickiness was published, this study reviews and analyzes the growing body of literature. In their seminal work, ABJ (2003) hypothesized that many costs arise and move as a result of deliberate resource commitment dec...