The role of company monitoring factors on the degree of cost stickiness relying on the role of accounting-based performance

Theory of Approximation and Applications

مقاله 1، دوره 14، شماره 1، مرداد 2020، صفحه 1-20   

نوع مقاله: Research Articles

نویسندگان

Zohreh Naghizadeh zaki¹؛ Majid Davoodi Nasr^{* 2}

¹Shahr-e-Quds Branch, Islamic Azad University, Tehran, Iran

²IAU Arak

چکیده

The purpose of this study was to analyze the role of company monitoring factors on cost stickiness. The spatial realm was the companies listed on the Tehran Stock Exchange and the time realm was during 2014-2020 and 115 companies have selected by the systematic elimination method as a statistical sample. To collect data, reference to financial statements, explanatory notes and stock exchange monthly journals and to describe and summarize data, the descriptive and inferential statistics have been used. In data analysis, F-Leimer test, Hausman test and Jarque-Bera test were used to confirm and reject the hypotheses (Eviews software). The results showed that the company's supervisory factors affect the degree of cost stickiness by relying on the role of accounting-based performance which the results obtained in this study are consistent with the documents mentioned in the theoretical framework of research and financial literature.

کلیدواژه‌ها

cost stickiness؛ total institutional shareholders؛ long-term institutional shareholders؛ short-term institutional shareholders