The Relationship Between Company Strategies and Effective Factors According to The Degree of Cost Stickiness

Theory of Approximation and Applications

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 24 مهر 1401

نوع مقاله: Research Articles

نویسندگان

zahra hashemipour nasri¹؛ mojgan safa^{* 1}؛ fardin mansouri²؛ Reza Gholami Jamkarani¹

¹Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

²Accounting, Faculty of Economy,University of Sistan and Baluchestan, Zahedan,Iran

چکیده

Cost stickiness is an essential subject in accounting and economics studies affected by several factors. Profit management improves how profits are presented as desired, given the importance of the company's profit for the users of financial statements. This study aimed to evaluate the strategies of heavy and light assets, company business, affiliation with business groups, investment, cost-oriented, abundance of debt, revaluation, labor adjustment, tax avoidance, and family ownership on the stickiness of the costs of companies accepted in the capital market of Iran. First, the variables and factors influencing the level of the stickiness of companies' costs were identified using expert interviews and Lawshe's index, and then the identified variables were measured. Finally, 102 companies from Iran's capital market were selected to perform statistical tests. The hypotheses testing during the six years period from 2015 to 2020 indicated that the studied strategies affected the stickiness of companies' costs.

کلیدواژه‌ها

heavy asset strategy؛ light asset strategy؛ company business strategies؛ affiliation with business groups؛ investment strategy