Is asymmetric cost behavior a pervasive global phenomenon? A meta-analysis of cost stickiness and its main determinants

Simon Alcouffe (), Jonathan Maurice () and Sagar Misra
Additional contact information
Simon Alcouffe: TBS Education
Jonathan Maurice: TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse
Sagar Misra: TBS Education

Post-Print from HAL

Abstract: This paper addresses the conflicting results arising from the literature on cost stickiness and its determinants. 106 papers were reviewed and several meta-analyses were performed in order to provide more robust results and effect size estimates. The influence of the 4 most researched determinants is also meta-analytically reviewed. Results show that, all types confounded, costs are sticky. The degree of cost stickiness varies across both geographic zones and cost categories although cost of goods sold are non-sticky. Asset intensity increases cost stickiness whereas a successive decline in activity level causes cost stickiness to decrease. Finally, we highlight the remaining gaps and propose several avenues for future research on cost behavior.

Keywords: cost; cost behavior; cost stickiness; meta-analysis (search for similar items in EconPapers)
Date: 2022-05-24
References: Add references at CitEc
Citations:

Published in 43e congrès de l'Association francophone de comptabilité, May 2022, Bordeaux, France

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03679137

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().