Hellenic Open University Conferences, International Conference on Business & Economics of the Hellenic Open University 2017

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The influence of earnings management‘s differences in the stickiness of selling general and administrative expenses
Dimitris Balios, Nikolaos Eriotis, Vassilios - Christos Naoum, Dimitrios Vasiliou

##manager.scheduler.building##: Titania
##manager.scheduler.room##: Socratis
Date: 2017-04-22 09:00 AM – 10:45 AM
Last modified: 2017-04-11

Abstract


This study focuses on earnings management as a significant determinant of the sticky cost phenomenon, for explaining differences in cost behavior. We combine firm-level incentives to manipulate earnings with country-level differences in earnings management practices to provide a richer understanding of the effects of these practices to cost stickiness. Using a sample of G-7 countries (France, Germany, Italy, Japan, Canada, UK and USA) we find that cost stickiness is mitigated in the pervasiveness of earnings management.


Keywords


cost behavior, asymmetry

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