Titolo The dynamics of cost behavior: Periodico Financial reporting Anno: 2024 - Fascicolo: 2 - Pagina iniziale: 13 - Pagina finale: 46
Purpose: While research on cost stickiness has predominantly focused on large public companies, the variability in results has cast doubt on the generalizability of sticky cost behavior to all companies. This paper investigates whether cost sticki-ness is observable in smaller private companies ? i.e., firms without publicly traded securities ? thus addressing a notable gap in the literature.