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Keywords: Cost stickiness
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (6): 67–93.
Published: 10 March 2026
...Ammarah Tariq; Peter Öhman Purpose This study aims to examine the influence of mandatory sustainability reporting on the cost stickiness of companies. Design/methodology/approach The study employs Anderson et al.’s (2003) cost stickiness model, using the difference-in-difference...
