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9.394  Articles
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Cost response to decreasing activity is often smaller compared to rising costs when there is an increase in activity volume. The phenomenon of the cost response is often referred to as sticky cost behavior. This study aimed to determine whether there was ... see more

Este estudio analiza el comportamiento de los costos en empresas del G-20, desde una perspectiva de sticky costs. La investigación descriptiva y documental se realizó con una muestra de 2974 empresas, de 2004 a 2013, con análisis estadístico descriptivo y... see more

This study aims to determine the presence of stick costs (sticky costs) in Brazilian and US power companies. To this end, we collected data revenues, sold merchandise cost and taxes of 33 Brazilian power companies that are listed on the BM & FBOVESPA and ... see more

This research aimed to investigate the impact of financial constraint on asymmetric cost behavior in companies listed on B3 (Brazil). For that, a descriptive, documentary and quantitative study were developed with the use of multiple linear regressio... see more

This paper is focused on the theory of sticky costs, created out of researches which pointed to the fact that costs do not act symmetrically in the case of equivalent increase and decrease of the activity volume, as it is implied by the traditional cost t... see more

O presente trabalho objetivou identificar o comportamento dos custos do setor industrial do estado de Santa Catarina com ênfase nos Sticky costs. O trabalho analisou o comportamento sob duas óticas: a do setor industrial como um todo e, em um segundo mome... see more

O objetivo deste estudo foi verificar como se comportam os custos em relação às receitas de vendas nas empresas brasileiras listadas na BM&FBOVESPA entre 2000 a 2015. Por meio de um levantamento, com as 347 empresas listadas na BM&BOVESPA, de caráter desc... see more

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases... see more

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