This study explores the effect of financial distress on the intensity of asymmetric cost behavior. Cost asymmetry refers to the different (i.e., asymmetric) response of variable costs between increases or decreases in the level of a firm’s operating activity due to deliberate managerial...

Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally,...

The current study examines the effect of strategy and managerial ability on asymmetric cost behavior of SG&A expenses. We use a sample of US listed firms for the period 1991-2014 to provide empirical evidence that sticky cost phenomenon is associated with firms' strategic orientation. Our...

This study explores whether the intensity of cost asymmetry matters for bankruptcy prediction. An increased level of cost asymmetry implies increased requirements to finance a high level of adjustment costs due to high investments in prior period resource levels, decreased operating efficiency...

This study investigates the relationship of asymmetric cost behaviour with earnings quality for European listed firms. We employ a sample that consists of 11,416 firm-year observations of European listed firms over the period 2005-2019 to explore the relationship of asymmetric cost behaviour...