The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The aim of this study is the effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior in the Tehran Stock Exchange. For this purpose Three hypotheses are developed and data on the 105 companies in Tehran Stock Exchange for the period between the years 2007 to 2017 were analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results showed that behavior of costs Sticky that arising from the asymmetry in the behavior of costs in companies listed on the Tehran Stock Exchange there. In addition, the results showed that the relative level of fixed costs in the cost structure increased behavior of asymmetric cost the company and consequently, increase the Asymmetry of cost behavior. Also, The results show that the level of demand uncertainty increase the Asymmetry of cost behavior in the companies listed on the Tehran Stock Exchange..
Language:
Persian
Published:
Accounting & Auditing Studies, Volume:9 Issue: 33, 2020
Pages:
93 to 113
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