Keywords: Cost stickiness
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Journal Articles
Journal of Accounting in Emerging Economies 1–30.
Published: 27 March 2026
... considerations on cost management efficiency. Design/methodology/approach Employing the 2016 Water Resource Tax (WRT) policy as a quasi-natural experiment, this study adopts a Difference-in-Difference-in-Differences methodology to examine the effects of government stakeholder orientation on cost stickiness...
Journal Articles
Journal of Accounting in Emerging Economies (2017) 7 (1): 16–34.
Published: 06 February 2017
...Awad Elsayed Awad Ibrahim; Amr Nazieh Ezat Purpose The purpose of this paper is to provide further empirical evidence on the asymmetric cost behavior, cost stickiness, in an emerging country, Egypt, which lacks academic research on this subject. Design/methodology/approach This study uses...

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