Improving predictions of upward cost adjustment and cost asymmetry at the firm-year level
Thomas Kaspereit, Kerstin Lopatta
| Year of publication: |
2019
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|---|---|
| Authors: | Kaspereit, Thomas ; Lopatta, Kerstin |
| Published in: |
Journal of management accounting research : JMAR. - Sarasota, Fla. : Assoc., ISSN 1049-2127, ZDB-ID 1101530-5. - Vol. 31.2019, 3, p. 99-127
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| Subject: | sticky costs | analysts | earnings forecast | asymmetric cost behavior | Kosten | Costs | Theorie | Theory | Prognose | Forecast | Prognoseverfahren | Forecasting model | Asymmetrische Information | Asymmetric information | Kostenmanagement | Cost management | Produktionskosten | Production costs | Kostenrechnung | Cost accounting | Schätzung | Estimation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jmar-52345 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012152347