Sticky behaviour of selling, general, and administrative costs and earnings management practices: an international comparative perspective
by Dimitris Balios; Nikolaos Eriotis; Vasilios Christos Naoum; Dimitrios Vasiliou
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 12, No. 3/4, 2020

Abstract: The current study focuses on earnings management as a significant determinant of the sticky cost phenomenon, for explaining both firm-level cost behaviour and cross-country differences in cost behaviour. 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, the UK and the USA) we find that cost stickiness is mitigated in the pervasiveness of earnings management.

Online publication date: Tue, 12-Jan-2021

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