The Accounting, Economics and Financial Management Conference , 2014-10-26

Title : ( Empirical review of costs stickiness by emphasis on motivations and management expectations )

Authors: Farzaneh Nassirzadeh , Mahdi Salehi , Behzad Beygi ,

Citation: BibTeX | EndNote

Abstract

The purpose of this research is to empirically review costs stickiness by emphasis on motivations and management expectations in quoted companies in Tehran stock exchange. In this research operational costs have been used to measure costs stickiness. Asset intensity is used as a variable to determine adjustment costs. Moreover, free cash flow and loss avoidance virtual variables have been used to measure managers` optimistic and pessimistic expectations. In this research, a number of 061 companies quoted in Tehran stock exchange in 6111-6100 time period, have been reviewed, and pooled/plan data (by considering F-limear and Hasman tests) and Eviews software have been used to test research hypothesis. The findings indicate that operational costs in companies quoted in Tehran stock exchange are %19 sticky in assurance level. Asset intensity, pessimistic management expectations, management motivations for loss avoidance, and free cash flow, have no effect on costs stickiness. But, optimistic management expectations would increase costs stickiness

Keywords

, Costs stickiness, management expectations, management motivations, quoted companies in stock exchange.
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@inproceedings{paperid:1046586,
author = {Nassirzadeh, Farzaneh and Salehi, Mahdi and Beygi, Behzad},
title = {Empirical review of costs stickiness by emphasis on motivations and management expectations},
booktitle = {The Accounting, Economics and Financial Management Conference},
year = {2014},
location = {تهران, IRAN},
keywords = {Costs stickiness; management expectations; management motivations; quoted companies in stock exchange.},
}

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%0 Conference Proceedings
%T Empirical review of costs stickiness by emphasis on motivations and management expectations
%A Nassirzadeh, Farzaneh
%A Salehi, Mahdi
%A Beygi, Behzad
%J The Accounting, Economics and Financial Management Conference
%D 2014

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