Revisiting cost stickiness: A meta-analysis

Réexaminer la rigidité des coûts: une méta-analyse

Simon Alcouffe, Jonathan Maurice () and Sagar Mishra
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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

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Abstract: This paper aims to build on the rich body of existing knowledge on cost stickiness to produce more accurate information and add different perspectives on multiple aspects of cost stickiness, unveiling avenues for novel research. Utilizing a meta-analysis approach, we aggregate findings from 85 papers and 122 studies to provide robust results and effect size estimates. Our analysis reveals that labor costs, operating costs, and selling, general, and administrative costs are sticky, whereas the cost of goods sold is not. We identify that asset intensity reinforces cost stickiness, while employee intensity has no significant impact. Additionally, cost stickiness decreases when companies face consecutive decreases in activity levels but is unaffected by economic growth at the country level. The meta-analyses conducted in this paper lead to higher accuracy in interpreting findings from previous empirical research and add clarity around the existing mixed evidence on the occurrence and specific determinants of cost stickiness. Our findings emphasize the complexity of cost behavior and highlight the importance of considering specific determinants and cost categories. Future research should further explore these dimensions to provide a more nuanced understanding of cost stickiness across different contexts.

Keywords: asset intensity; cost behavior; cost stickiness; employee intensity; managerial expectations; meta-analysis; comportement des coûts; intensité capitalistique; intensité de main-d’oeuvre; méta-analyse; rigidité des coûts; anticipations managériales (search for similar items in EconPapers)
Date: 2025-06-18
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2025, 31 (2), pp.21-79. ⟨10.3917/cca.312.0023⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05119571

DOI: 10.3917/cca.312.0023

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