The relationship between cost stickiness and financial reporting quality in Tehran Stock Exchange

Mahdi Salehi, Nasrin Ziba and Ali Daemi Gah

International Journal of Productivity and Performance Management, 2018, vol. 67, issue 9, 1550-1565

Abstract: Purpose - The purpose of this paper is to investigate the relationship between financial reporting and cost stickiness in companies listed on the Tehran Stock Exchange. Design/methodology/approach - Data of all Iranian manufacturing listed companies gathered for testing hypotheses during 2010–2016 andRstatistical software are employed in order to analyzing data. Findings - The results of this study indicate that there is a significant relationship between administrative, sale, material, labor and overhead costs and the financial reporting qualities of the companies under study. Originality/value - The study focuses on relationship between financial reporting and cost stickiness in companies listed on the Tehran Stock Exchange, which is the first study of its type in Iran.

Keywords: Financial reporting quality; Distribution and sales cost stickiness; Administrative cost stickiness; Cost stickiness; Material-labor-overhead (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijppmp:ijppm-10-2017-0255

DOI: 10.1108/IJPPM-10-2017-0255

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