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Keywords: Cost behavior
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Journal Articles
Journal of Financial Reporting and Accounting (2015) 13 (1): 119–140.
Published: 06 July 2015
... is larger in the prosperity period. In contrast, OC were statistically insignificant in both periods. Originality/value – The results imply that managers should not use the same cost model all the time, as the economic growth fluctuations were found to affect the nature and extent of cost behavior...

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