Organizational capital and sticky behavior of selling, general and administrative expenses in companies listed on Tehran stock exchange (Using the ABJ and Extended models)

The main aim of this study is investigating organizational capital and sticky behavior of costs of sale, general and administrative in companies listed on Tehran Stock exchange. In other word, in this study, positive relationship between organizational capital and sticky behavior of cost of sales, general and administrative of Iranian companies listed on the stock exchange, is investigated and tested. The Statistical population of this study consist of companies listed on Tehran stoke exchange that 75 companies have been selected via systematic elimination method in the period of time (1382-1398). By using lev (2009) method, companies ranked on their average organizational capital and divided in two group, then by using ABJ method (extract from the first letter of three researchers name, Anderson, Bankerand and Janakiraman (2003) ) and the extended model, sticky behavior of cost of sales, general and administrative is examined each group separately .The study results indicate no significant relationship between two factors organizational capital and sticky behavior of cost of sales, general and administrative companies listed on Tehran stock exchange.