Does asymmetric cost behavior differ between categories and country groups A cross-countries comparative analysis

Isabelle Lacombe, Chahroun Rania, Anis Jarboui and Akrout Zied
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Isabelle Lacombe: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Anis Jarboui: Université de Sfax - University of Sfax

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Abstract: The managerial accounting literature has shown a lot of interest in the topic of asymmetric cost behaviour. When evaluating studies on cost asymmetry, we found empirical evidence of asymmetric cost behaviour in developed and emerging countries, but few studies have examined cost asymmetry between countries. In order to fill this research gap, our study focused on differences in cost behaviour between groups of countries. The study uses a multi-country dataset with various dimensions of asymmetric cost behaviour including different cost categories: selling, general and administrative cost (SGA), cost of goods sold (COGS), and total costs. We study asymmetric cost behaviour, in European, BRICS, USA and MIST countries between 2003 and 2021. We find mixed evidence in favour of cost behaviour that agree with the importance of different cost models and we show that the degree of cost stickiness using different cost categories changes significantly across country groups and across categories.

Keywords: Cost behaviour; Anti-sticky costs; Sticky costs; Country group differences (search for similar items in EconPapers)
Date: 2025
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Published in International Journal of Business and Emerging Markets, inPress, ⟨10.1504/IJBEM.2025.10061728⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04979275

DOI: 10.1504/IJBEM.2025.10061728

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