The agency problem, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs
Selling, general, and administrative (SG&A) costs represent a significant proportion of thecosts of business operations. On average, the SG&A costs to total assets ratio is 27 percent,compared to the research and development (R&D) to total assets ratio of 3 percent(Banker, Huang, and Nat...
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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2011
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1576 https://ink.library.smu.edu.sg/context/soa_research/article/2603/viewcontent/CHEN_et_al_2012_Contemporary_Accounting_Research__1_.pdf |
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| Institution: | Singapore Management University |
| Language: | English |