Asymmetric cost behavior: Theory, meta-analysis, and implications

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2023-09-18 DOI:10.1016/j.intaccaudtax.2023.100578

Vasilios-Christos Naoum , Dimitrios Ntounis , Georgios Papanastasopoulos , Orestes Vlismas

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Abstract

Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry.

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不对称成本行为：理论、荟萃分析及其启示

非对称成本行为是当代成本管理研究中一个新兴的、动态的研究领域。本研究系统回顾了2003年至2020年间发表在ABS排名期刊（53种英语期刊）上的不对称成本行为研究。此外，我们还对非对称成本行为实证研究中使用的计量经济学模型和工具进行了回顾，并对非对称费用行为现象的方向和强度的主要决定因素的先前经验证据进行了荟萃分析。成本不对称实证研究的两个主要主题中承认了几个研究流：（i）不对称成本行为现象的决定因素，以及（ii）作为收益行为、收益预测和其他微观经济和宏观经济现象决定因素的成本不对称。我们综述的每个主要组成部分都附有批判性分析和对未来研究的建议。对现有成本不对称研究的荟萃分析显示，在成本不对称的现有经验证据中，没有发表偏倚，但异质性增加。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.