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1-3 of 3
Keywords: Cost stickiness
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review 1–29.
Published: 22 May 2026
...Xiuli Zhu; Haoran Chen; Mengheng Li Purpose The purpose of this study is to examine the impact of digital transformation (DT) on cost stickiness in listed Chinese companies from the perspectives of resource allocation efficiency and agency cost. Design/methodology/approach In this paper...
Includes: Supplementary data
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2022) 24 (4): 486–515.
Published: 20 September 2022
...Liangyin Chen; Jun Huang; Danqi Hu; Xinyuan Chen Purpose This paper aims to examine the effect of dividend regulation on cost stickiness (i.e. the asymmetric change in firm expense between sales increase and sales decrease) and explore the underlying mechanism. Design/methodology/approach...
Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review (2022) 24 (2): 142–171.
Published: 16 March 2022
...Zheyao Pan; Guangli Zhang; Huixuan Zhang Purpose The aim of this study is to investigate the impact of local political uncertainty on the asymmetric cost behavior (i.e. cost stickiness) for listed firms in China. Design/methodology/approach In this study, the authors manually collect...
