تأثير مستويات عدم تماثل سلوك التكلفة خلال مراحل دورة حياة المنشأة على دقة قياس ملائمة قيمة المعلومات المحاسبية: دراسة تطبيقية

Abstract

The Objective of the study was to measure the extent of the impact of the levels of sticky cost on the accuracy of measuring the value Relevance of accounting information, and to try to detect the extent to which this effect varies according to the stages of the Firm life cycle. The Empirical study was conducted on a sample of (61) industrial firm listed in the Egyptian stock exchange, for which full quarterly data is available during the period from ( 2012) to ( 2022), with a total of (1983) Observation.The study concluded that the addition of the sticky cost variable in the value Relevance model has many contributions in increasing the explanatory power of the profitability information and the change in this profitability, especially in the periods when the company's shares achieve negative returns, as revealed by the results of the modified value Relevance model test with levels sticky cost during the stages of the Firm life cycle indicates the existence of differences in the explanatory power of the profitability information and the change in this profitability and the levels of sticky cost and the interaction between them during these stages.