Labor adjustment costs and asymmetric cost behavior: An extension
Abstract
The issue of asymmetric cost behavior has attracted significant interest in the managerial accounting literature. The literature has hypothesized that adjustment costs, particularly labor adjustment costs, play a significant and central role in driving empirically observed cost behavior patterns. Recent studies attempt to empirically test this hypothesis, albeit with distinct limitations. Using a new proxy for labor adjustment costs in a...
Paper Details
Title
Labor adjustment costs and asymmetric cost behavior: An extension
Published Date
Mar 1, 2020
Volume
46
Pages
100647 - 100647
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