Sökning: "cost stickiness"

Hittade 5 uppsatser innehållade orden cost stickiness.

1. 1. The Impact of Corporate Social Responsibility on Cost Stickiness

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Patrick Aurenz; Andreas Magnusson; [2021]
   Nyckelord :Cost Stickiness; Asymmetric Costs; ESG; CSR; Cost Behavior; Business and Economics;

   Sammanfattning : Purpose: This paper studies the impact of corporate social responsibility on cost stickiness, as well as showing additional evidence of stickiness among European firms. Methodology: OLS regression and fixed effects model. LÄS MER

3. 2. Cost stickiness in Sweden

   Magister-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Rami Alfaysal; Jiachun Kuang; [2021]
   Nyckelord :;

   Sammanfattning : This study investigates the cost stickiness phenomenon and how it is influenced by macroeconomic conditions and firm characteristics in Sweden. Cost stickiness refers to asymmetric cost behavior, where the cost increase that accompanies a rise in economic activities exceeds the cost decrease resulting from an equivalent fall in economic activities. LÄS MER

4. 3. KAN REVISION BEGRÄNSA RESULTATMANIPULATION? : En kvantitativ studie på små privata bolag

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Viktor Sandberg; Sjöström Mikaela; [2019]
   Nyckelord :Earnings management; auditor; auditing; SG A costs; cost stickiness; Jonesmodel; accounting quality; audit quality; audit exemption; tax incentiv; Resultatmanipulation; revisor; revision; kostnadsasymmetri i övriga kostnader; Jones-modell; redovisningskvalité; revisionskvalité; frivillig revision; skatteincitament;

   Sammanfattning : The thesis processes the auditor’s role and whether it can constrain possible earnings management in smaller Swedish private corporates. The removed auditing obligation that was abolished in Sweden 2010 with the reason to reduce the administrative burden faced by smaller corporates, contributed to an important discussion regarding the auditor’s actual importance. LÄS MER

5. 4. Impact of Managerial Incentives on Cost Stickiness in Swedish Listed Firms

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Roya Ardeshir; Martha Dadson; [2019]
   Nyckelord :Cost Stickiness; Motivation; Managerial Incentives; Cost Structure Management Accounting Decision; Business and Economics;

   Sammanfattning : .... LÄS MER

7. 5. Population Change and its Effects on Public Spending:Cost Efficiency Behaviors of Swedish Municipalities on the Case of School Expenditures

   Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

   Författare :Maria Pozder; [2015]
   Nyckelord :cost efficiency; spatial analysis; stochastic frontier analysis; population decline; efficiency; public cost behavior; public sector management; Business and Economics;

   Sammanfattning : The paper investigates the relationship between population changes and public spending. The main interest is hereby whether local governments can adjust their public spending in times of population decline. A Swedish case study is conducted on all 290 municipalities in regard to their comprehensive school expenses between 2005 and 2013. LÄS MER