The Cost Stickiness Phenomenon Causes, Characteristics, and Implicat
Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease
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Die Schriftenreihe dient als Forum für hervorragende Forschungsergebnisse auf dem Gebiet des Controlling. Ihr liegt ein weites Controllingverständnis zugrunde, das über Problemstellungen der traditionellen internen Unternehmensrechnung hinaus geht und beispielsweise auch Aspekte der Verhaltenssteuerung einschließt. Der Schwerpunkt der Reihe liegt auf quantitativen Analysen aktueller Controllingfragen. Hierbei werden formal-analytische ebenso wie empirisch ausgerichtete Arbeiten in Betracht gezogen.
Herausgegeben von Professor Dr. Carsten Homburg, Universität zu Köln
Daniel Baumgarten
The Cost Stickiness Phenomenon Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts’ Forecasts Preface by Prof. Dr. Carsten Homburg
RESEARCH
Daniel Baumgarten Cologne, Germany Voestalpine Linz, Österreich
Bernhard Schmidt Langenhagen, Deutschland
Dissertation University of Cologne, 2012
ISBN 978-3-8349-4130-5 DOI 10.1007/978-3-8349-4131-2
ISBN 978-3-8349-4131-2 (eBook)
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