粘性行为的销售，一般和行政成本和盈余管理实践:国际比较的视角

IF 1.2 Q3 BUSINESS, FINANCE

International Journal of Managerial and Financial Accounting Pub Date : 2020-01-01 DOI:10.1504/ijmfa.2020.10034640

D. Balios, N. Eriotis, Vasilios-Christos Naoum, D. Vasiliou

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引用次数: 1

摘要

当前的研究侧重于盈余管理作为粘性成本现象的重要决定因素，以解释公司层面的成本行为和成本行为的跨国差异。我们将公司层面操纵盈余的动机与国家层面盈余管理实践的差异结合起来，以提供对这些实践对成本粘性影响的更丰富的理解。使用g7国家(法国、德国、意大利、日本、加拿大、英国和美国)的样本，我们发现成本粘性在盈余管理的普及中得到缓解。

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Sticky behaviour of selling, general, and administrative costs and earnings management practices: an international comparative perspective

The current study focuses on earnings management as a significant determinant of the sticky cost phenomenon, for explaining both firm-level cost behaviour and cross-country differences in cost behaviour. We combine firm-level incentives to manipulate earnings with country-level differences in earnings management practices to provide a richer understanding of the effects of these practices to cost stickiness. Using a sample of G-7 countries (France, Germany, Italy, Japan, Canada, the UK and the USA) we find that cost stickiness is mitigated in the pervasiveness of earnings management.

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来源期刊

International Journal of Managerial and Financial Accounting BUSINESS, FINANCE-

CiteScore

2.10

自引率

7.10%

发文量

期刊介绍： IJMFA covers all aspects of managerial and financial accounting. The key difference between managerial and financial accounting is that managerial accounting information is aimed at helping managers within the organisation, while financial accounting is aimed at providing information to external parties. In today''s advanced manufacturing environment, various issues arise for accounting standard-setting practicing professionals. Solving the separate issues of managerial and financial accounting is a significant challenge, and IJMFA assists researchers in overcoming these challenges in an efficient, effective manner.