Empirical study on asymmetric cost behavior: analysis of the sticky costs of local public enterprises / Shoichiro Hosomi and Shohei Nagasawa

• Main Authors: Hosomi, Shoichiro, Nagasawa, Shohei
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM) Shah Alam 2018
• Subjects: Minority business enterprises; Costs. Industrial costs
• Online Access: https://ir.uitm.edu.my/id/eprint/29561/1/29561.pdf; https://ir.uitm.edu.my/id/eprint/29561/; https://apmaj.uitm.edu.my/

This research focused on public sector organizations, especially local public enterprises, and verified their sticky costs using panel data analysis. The results show, contrary to the research hypotheses, that anti-sticky costs arepresent in local public enterprises. We thought that the impact of th...