cost stickiness ; Emphasis on the limitations of earnings management and the efficiency of intellectual capital

In this study, the effect of earnings management constraints based on accruals and the efficiency of intellectual capital on asymmetric cost behavior was investigated. This research is applied in terms of purpose. Also, this research is descriptive in terms of descriptive nature. For this purpose, the financial information of 156 companies was screened during the period 1394 to 1399. Financial information was analyzed using Eviews software. According to the statistical methods performed, the hypotheses were tested at a confidence level of 0.95. The results of the test of research hypotheses showed that the limitations of earnings management based on accruals and the efficiency of intellectual capital affect asymmetric cost behavior. In fact, the findings confirm that the limitations of earnings management based on accruals increase asymmetric cost behavior and increase cost stickiness, and the efficiency of intellectual capital, especially human capital coefficient and structural capital coefficient, increase cost stickiness and asymmetric cost behavior. The findings also showed that the coefficient of physical capital reduces cost stickiness and asymmetric cost behavior.