Contents & References of The effect of management insight and sales changes on the asymmetric behavior of costs
List:
Table of Contents
Page Title
Abstract 1
Chapter One: Overview of the Research Plan. 2
1-1 Introduction. 3
1-2 describing the topic and stating the problem. 3
1-3 Necessity of doing research. 4
1-4 scientific goals. 5
1-5 practical goals. 5
1-6 Beneficiaries. 5
1-7 hypotheses 6
1-8 research model. 6
1-9 research methods. 9
1-10 information gathering methods. 9
1-12 scope of research. 9
1-12-1 Subject area of ??research. 9
1-12-2 Time domain of research. 9
1-12-3 spatial territory of research. 9
1-13 research structure. 9
Chapter Two: Review of research literature and research background. 11
2-1 Introduction. 11
2-2 The behavior of costs in relation to the level of activity. 11
2-3 cost behavior over time. 13
2-4 Concept of cost stickiness: 14
2-5 Classification of cost stickiness literature 15
2-5-1 Evidence of cost stickiness: 15
2-5-1-1 Cost stickiness between business units (time periods): 16
2-5-1-2 Cost stickiness between business units cross-sectionally. 16
2-5-1-3 cost stickiness of business unit departments: 18
2-5-1-4 cost stickiness among different industries: 19
2-5-2 determinants of cost stickiness 19
2-5-2-1 deliberate decisions of managers: 19
2-5-2-2 optimism of managers. 20
2-5-2-3 Impact of technological limitations. 21
2-5-2-4 Number of employees and amount of fixed assets. 21
2-5-2-5 Use of capacity and adjustment costs. 22
2-5-2-6 Representation problems. 23
2-5-2-7 GDP growth. 23
2-5-3 Effects of cost stickiness 24
2-5-3-1 The effect of cost stickiness on profit forecast by financial analysts and future profit and market reaction. 24
2-5-3-2 The effect of cost stickiness and profit management. 25
2-6 research background. 25
2-6-1 Foreign research. 25
2-6-2 Internal investigation. 30
2-7 chapter summary. 31
Chapter three: the method of conducting research. 32
3-1 Introduction. 33
3-2 research method. 33
3-3 research hypotheses. 33
3-4 Research model and operational definition of variables 34
3-5 Population and statistical sample. 37
3-6 Information gathering. 39
7-3 validity and reliability of the tool. 39
8-3 methods and tools of data analysis 40
9-3 statistical methods of hypothesis testing 40
3-10 chapter summary. 41
Chapter four: research findings. 42
4-1 Introduction. 43
4-2 Descriptive statistics of variables 43
4-3 Reliability test of variables 46
4-4 Determining the appropriate model to estimate the regression model. 46
4-5 classical hypothesis test of regression. 48
4-5-1 test of normality of distribution of variables 48
4-5-2 test of independence of errors 49
4-5-3 heterogeneity of variances 50
4-5-4 test of collinearity of independent variables. 50
4-6 test of research hypotheses. 51
4-6-1 Test model of the first and third hypothesis. 51
4-6-2 The second and fourth hypothesis test models. 53
4-6-3 The fifth and seventh hypothesis test models. 55
4-6-4 Sixth and eighth hypothesis test models. 57
Chapter five: conclusions and suggestions. 61
5-1 Introduction. 62
5-2- Summary of results and interpretation of research findings. 62
3-5 limitations of the research. 65
4-5 Research results. 66
5-5 suggestions for future research. 66
List of sources. 67
Appendix. 69
Source:
List of sources
Hafiz Niya Mohammad Reza, an introduction to research methods in humanities, published on 15th winter 2017
Khalqi Moghadam Hamid; Kerami, Farooq, profit forecasting using a model based on cost variability and stickiness, Accounting Studies, year 88, number 23, pp. 19-41 Qaemi, Mohammad Hossein; Nemat Elahi, Masoumeh, investigation of distribution and sales cost behavior and general and administrative costs of finished goods sold in production companies admitted to Tehran Stock Exchange, Accounting Studies Quarterly, No. 16, pp. 71-78. Kurdestani, Gholamreza; Mortazavi, Seyyed Morteza; Investigating the impact of the considered decisions of managers on the stickiness of costs, accounting reviews and so on69
Source:
List of sources
Hafiz Niya Mohammad Reza An introduction to research methods in humanities, published on 15th winter 2017
Khalqi Moghadam Hamid; Kerami, Farooq, profit forecasting using a model based on cost variability and stickiness, accounting studies, year 88, number 23, pp. 19-41 Qaemi, Mohammad Hossein; Nemat Elahi, Masoumeh, investigation of distribution and sales cost behavior and general and administrative costs of finished goods sold in production companies admitted to Tehran Stock Exchange, Accounting Studies Quarterly, No. 16, pp. 71-78. Kurdestani, Gholamreza; Mortazavi, Seyyed Morteza; Investigating the impact of managers' considered decisions on cost stickiness, Accounting and Auditing Reviews, 2013, Volume 19, Number 67, pp. 73-90
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