This study investigates the effect of ownership type (state and family ownership versus non-state and non-family ownership) on labour cost stickiness in companies listed on the Tehran Stock Exchange (TSE). The study examines the labour cost stickiness in state and family businesses versus...

Purpose: The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach: The research is a descriptive survey and statistical population consists of independent auditors....

The main aim of this study is to present a new methodology for separating the sources of cost stickiness. In previous research, various factors have been shown to affect cost stickiness. These factors are rooted in the industry and firm-specific characteristics or specific events, which may...

Increased competition in domestic and foreign markets has made managers to identify their costs structure and behavior better. Cost behavior is a model based on which costs response to changes in level of activity. Having invented stickiness of costs model by Anderson and Janakiraman (2003),...