مشخصات مقاله | |
ترجمه عنوان مقاله | آیا چسبندگی هزینه با پیش بینی مدیریت سود همراه است؟ |
عنوان انگلیسی مقاله | Is cost stickiness associated with management earnings forecasts? |
انتشار | مقاله سال 2019 |
تعداد صفحات مقاله انگلیسی | 39 صفحه |
هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
پایگاه داده | نشریه امرالد |
نوع نگارش مقاله |
مقاله پژوهشی (Research Article) |
مقاله بیس | این مقاله بیس میباشد |
نمایه (index) | Scopus – Master journals |
نوع مقاله | ISI |
فرمت مقاله انگلیسی | |
ایمپکت فاکتور(IF) |
1.061 در سال 2018 |
شاخص H_index | 17 در سال 2019 |
شاخص SJR | 0.233 در سال 2018 |
شناسه ISSN | 1321-7348 |
شاخص Quartile (چارک) | Q3 در سال 2018 |
مدل مفهومی | ندارد |
پرسشنامه | ندارد |
متغیر | دارد |
رفرنس | دارد |
رشته های مرتبط | حسابداری، مدیریت |
گرایش های مرتبط | مدیریت مالی، حسابداری مالی، حسابداری مدیریت، مدیریت عملکرد |
نوع ارائه مقاله |
ژورنال |
مجله | بررسی حسابداری آسیایی – Asian Review Of Accounting |
دانشگاه | Department of Accounting & Finance, University of Massachusetts, Dartmouth, Massachusetts, USA |
کلمات کلیدی | رفتار هزینه، چسبندگی هزینه، افشای داوطلبانه، پیش بینی درآمد مدیریت |
کلمات کلیدی انگلیسی | Cost behaviour، Cost stickiness، Voluntary disclosures، Management earnings forecasts |
شناسه دیجیتال – doi |
https://doi.org/10.1108/ARA-04-2018-0096 |
کد محصول | E13097 |
وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
فهرست مطالب مقاله: |
Abstract
1- Introduction 2- Literature review 3- Hypothesis development 4- Methodology 5- Results 6- Conclusion References |
بخشی از متن مقاله: |
Abstract Purpose Introduction Cost management and financial reporting are two important functions and responsibilities of management. One stream of research (e.g. Anderson et al., 2003; Banker and Chen, 2006; Banker and Byzalov, 2014; Banker et al., 2016; Banker, Byzalov and Plehn-Dujowich, 2014; Banker, Byzalov, Ciftci and Mashruwala, 2014) suggests that the cost asymmetry is affected by management discretion over resource adjustment in response to changes in sales[1]. Another stream of research investigates market reactions to management earnings forecasts (MEF) releases (e.g. Pownall et al., 1993; Soffer et al., 2000; Hutton et al., 2003), analysts’ forecast revisions in response to MEF (e.g. Cotter et al., 2006), earnings manipulation through MEF (Skinner, 1994; Richardson et al., 2004) and management earnings credibility through MEF (Mercer, 2004; Cohen et al., 2018). The two streams of research suggest that management has discretion over unutilized resources when a temporary drop in sales happens and has incentives to disclose earnings information to influence stock prices. The discretion and incentives are interweaved in the day-to-day operation of a company. Thus, examining the relationship between MEF and cost stickiness is essential to understand the effect of cost structure on earnings, which, in turn, affects MEF releases and is further explained in Section 3. Motivated by prior research, our study attempts to disentangle whether internal managerial discretion over costs in the form of cost stickiness is linked to management external voluntary disclosure choice, specifically the propensity to issue MEF. Prior research (e.g. Anderson et al., 2003; Weiss, 2010; Chen et al., 2012; Banker, Byzalov, Ciftci and Mashruwala, 2014) on cost stickiness links management strategy of retaining unused capacity (leading to cost stickiness) to management’s earnings optimism. We posit that decisions on both MEF and cost stickiness are explained by management strategic choices and propose two viable explanations on the association between the degree of cost stickiness and the propensity to issue MEF. First, when management expects an ascending trend in future earnings, the optimism increases both cost stickiness and management’s willingness to reveal its expectations in earnings. Banker, Byzalov, Ciftci and Mashruwala (2014) document that management’s optimistic expectations may result in a higher level of cost stickiness and Khan et al. (2013) and Cohen et al. (2018) find that MEFs are typically optimistic. |