هزینه های فروش

 study aims to examine the misclassification of cost of goods sold and operating expenses, including general, administrative, and selling expenses, in the income statements of companies listed on the Tehran Stock Exchange.

 A sample of 80 companies (1600 company-quarters) from the years 2019 to 2023 was selected for the research. For testing the hypotheses, multivariate linear regression analysis was employed. To investigate the misclassification of costs, the study used quarterly data, exploring the relationship between cost of goods sold and operating expenses with general, administrative, and selling costs.

 The results show a significant negative relationship between gross operating profit reduction and both misclassification of cost of goods sold and misclassification of general, administrative, and selling expenses. Other findings indicate the significant impact of special income and expense items—both operational and non-operational—on this relationship.

This research contributes to understanding how financial reporting practices, such as misclassification of costs, can affect the apparent profitability and financial health of firms listed on the Tehran Stock Exchange.

This research is aimed to answer the fundamental question whether there is a significant relationship between return of discretionary reduction of general, sale, and administrative expenditures and reduction of the future performance. The question is presented as two hypotheses. Earnings management is measured using the benchmark for reducing of general, sale and administrative expenditures. The Statistical population of the research includes all firms listed in Tehran Stock Exchange. The sample consists of 114 listed firms during the period from 2011 to2016. Panel data analysis method, multivariate linear regression and Eviews9 software are used to test hypotheses and estimate coefficients. The results indicate that there is no significant relation between the return of discretionary reduction of general, sale and administrative expenses, and the reduction of future performance. But there is a significant relationship between the return of discretionary reduction in sales, general and administrative expenses, and the company limitation in earnings management of accruals

One of the initial assumptions of management accounting states that any changes in costs bear a relationship to the increase or decrease of the level of activity. However, this assumption has been argued after the issue of cost stickiness was proposed by Anderson et al. (2003), i.e. the amount of increase in costs due to an increase in the level of activity is much more than the amount of decrease in costs due to a decrease in the level of activity. Therefore the primary goal of this research is to investigate the issue of cost stickiness in selling, General and Administrative costs in TSE. Investigation the relationship between agency costs and Selling, General and Administrative costs stickiness is another goal of this research.
The results of this study are based on a sample of 145 listed companies in TSE for a seven-year period; during the years 1386 to 1392. These results suggest that while there is an increase of %1 in selling, General and Administrative costs for an increase of %1 in the volume of sales, there is a decrease of %0.32 in the Selling, General and Administrative costs for the same amount of decrease in the volume of sales. In this research, the relationship between agency costs and Selling, General and Administrative costs stickiness were also investigated. The results show that, there is no significant relationship between free cash flow, CEO tenure and director's bonus (as variables for measuring agency costs) with Selling, General and Administrative costs stickiness.