1
Assistant Prof., Faculty of Humanities, Tehran East Branch, Islamic Azad University, Tehran, Iran
2
Ph.D. Student in Accounting, Faculty of Economy and Accounting, Central Tehran Branch, Islamic Azad University, Central Tehran Branch, Tehran, Iran
10.22034/iaas.2020.107637
Abstract
The aim of this study is the effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior in the Tehran Stock Exchange. For this purpose Three hypotheses are developed and data on the 105 companies in Tehran Stock Exchange for the period between the years 2007 to 2017 were analyzed. This regression model using panel data with fixed effects approach, reviews and tests. The results showed that behavior of costs Sticky that arising from the asymmetry in the behavior of costs in companies listed on the Tehran Stock Exchange there. In addition, the results showed that the relative level of fixed costs in the cost structure increased behavior of asymmetric cost the company and consequently, increase the Asymmetry of cost behavior. Also, The results show that the level of demand uncertainty increase the Asymmetry of cost behavior in the companies listed on the Tehran Stock Exchange..
Nikkar,J. and Malek Khodaii,E. (2020). The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior. Accounting and Auditing Studies, 9(33), 93-113. doi: 10.22034/iaas.2020.107637
MLA
Nikkar,J. , and Malek Khodaii,E. . "The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior", Accounting and Auditing Studies, 9, 33, 2020, 93-113. doi: 10.22034/iaas.2020.107637
HARVARD
Nikkar J., Malek Khodaii E. (2020). 'The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior', Accounting and Auditing Studies, 9(33), pp. 93-113. doi: 10.22034/iaas.2020.107637
CHICAGO
J. Nikkar and E. Malek Khodaii, "The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior," Accounting and Auditing Studies, 9 33 (2020): 93-113, doi: 10.22034/iaas.2020.107637
VANCOUVER
Nikkar J., Malek Khodaii E. The effect of cost structure and Uncertainty in future demand on Asymmetry of cost behavior. Accounting and Auditing Studies, 2020; 9(33): 93-113. doi: 10.22034/iaas.2020.107637
