Attainment Discrepancy Level, Firm Resources Slack, and Sticky Cost
作者: Riha Dedi PriantanaAbdul RohmanFuad .
刊名: International Journal of Financial Research, 2020, Vol.11 (2)
来源数据库: Sciedu Press
DOI: 10.5430/ijfr.v11n2p97
原始语种摘要: The aim of this study is to further develop the behavioral theory of the firm into the context of sticky cost research. The company’s actions in managing resources can be explained through the concept of attainment discrepancy level and resource slack in the behavioral theory of the firm explaining the company’s sticky costs. This study also examines the effect of attainment discrepancy levels, both historical and social, on cost behavior between slack dimensions and overall slack. To examine it, this study used 2,416 observations data from 302 companies listed on the Indonesian Stock Exchange during 2009-2017. Using Eviews 10, the estimation results of the regression model based on HAC find that the attainment of discrepancy level and resource slack affects sticky costs. Specifically,...
全文获取路径: Sciedu出版社 

  • attainment 成就
  • resources 资源
  • sticky 黏的
  • company 公司
  • costs 费用
  • discrepancy 差异
  • level 水准
  • managing 管理
  • slack 松弛部分
  • listed 坏布边