The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior

Is Cost Stickiness a Bad Signal From Catur Marga Perspective?

“…In addition to the managers' knowledge regarding the pressure of work er rules, they also consider their knowledge related to the internal conditions of their companies. The examples are attainment discrepancy level and firm resource slack (Priantana et al, 2020), management con trol system (Kim et al, 2019;Li et al, 2020), cost and capital structure, and sales expense (Balakrishnan et al, 2014;Baumgarten et al, 2010;Cheng et al, 2018;Shubita, 2019;Venieris et al, 2015).…”

Cost stickiness: A systematic literature review of 27 years of research and a future research agenda

“…The second set includes 50 studies (or 62%) that examine the determinants of cost stickiness, such as corporate governance (Chen et al, 2012;Ibrahim & Ezat, 2017;Zhang et al, 2019a;Li et al, 2020), ownership structure (Chung et al, 2019), regulations (Banker et al, 2013b;Belina et al, 2019), culture (Kitching et al, 2016), and competition (Li & Zheng, 2017;Cheung et al, 2018;Costa & Habib, 2020). Two of these studies examine financial firms (Hall, 2016;Belina et al, 2019), and four explore both the financial and non-financial sectors (Bruggen & Zehnder, 2014;Subramaniam & Watson, 2016;Ciftci & Zoubi 2019).…”

Research on Cost Stickiness in International Journals: A Bibliometric Study

“…In the first research group, it was found that the factors causing cost stickiness could come from the characteristics and incentives of managers. These include managerial incentives to avoid loss and earnings decrease (Chen & Lee, 2019;Kama & Weiss, 2013), managerial optimism (Krisnadewi & Soewarno, 2021), manager overconfidence (Hur et al, 2019;Lai et al, 2021;Yang, 2015), risk preferences (Li et al, 2021;Li et al, 2020), manager incentives for earning management (Xue & Hong, 2016), manager incentives for empire building and other opportunistic actions (Brüggen & Oliver, 2014;Nagasawa & Nagasawa, 2021). The second factor causing cost stickiness is pressure from external parties.…”