Organisation capital and sticky behaviour of selling, general and administrative expenses
Tài liệu tham khảo
Al-Horani, 2003, Research and development activity and expected returns in the United Kingdom, Eur. Finance Rev., 7, 27, 10.1023/A:1022504029943
Anderson, 2003, Are selling, general and administrative cost sticky?, J. Account. Res., 41, 47, 10.1111/1475-679X.00095
Anderson, 2009
Andriessen, 2004, IC valuation and measurement: classifying the state of the art, J. Intellect. Cap., 5, 230, 10.1108/14691930410533669
Andriesson, 2005, Implementing the KPMG value explorer: critical success factors for applying IC measurement tools, J. Intellect. Cap., 6, 474, 10.1108/14691930510628771
Argyris, 1996
Balakrishnan, 2008, Cost stickiness and core competency: a note, Contemp. Account. Res., 25, 993, 10.1506/car.25.4.2
Balakrishnan, 2004, Does capacity utilization affect the stickiness of cost?, J. Account. Audit. Finance, 19, 283, 10.1177/0148558X0401900303
Banker, 2015, Asymmetric cost behavior, J. Manag. Account. Res.
Banker, 2013, Employment protection legislation, adjustment costs and cross-country differences in cost behavior, J. Account. Econ., 55, 111, 10.1016/j.jacceco.2012.08.003
Banker, 2014, The moderating effect of prior sales changes on asymmetric cost behavior, J. Manag. Account. Res.
Banker, 2013
Banker, 2006, Predicting earnings using a model based on cost variability and cost stickiness, Account. Rev., 81, 285, 10.2308/accr.2006.81.2.285
Baumgarten, 2010, The information content of the SG&A ratio, J. Manag. Account. Res., 22, 1, 10.2308/jmar.2010.22.1.1
Bowlus, 2012, Human capital prices, productivity, and growth, Am. Econ. Rev., 102, 3483, 10.1257/aer.102.7.3483
Calleja, 2006, A note on cost stickiness: some international comparison, Manag. Account. Res., 17, 127, 10.1016/j.mar.2006.02.001
Canibano, 2000, Accounting for intangibles: a literature review, J. Account. Lit., 19, 102
Chan, 2001, The stock market valuation of research and development expenditures, J. Finance, 56, 2431, 10.1111/0022-1082.00411
Chen, 2012, The agency problem, corporate governance and the asymmetrical behaviour of selling, general, and administrative costs, Contemp. Account. Res., 29, 252, 10.1111/j.1911-3846.2011.01094.x
Core, 1999, The use of equity grants to manage optimal equity incentive levels, J. Account. Econ., 28, 151, 10.1016/S0165-4101(99)00019-1
Dierynck, 2012, Do managerial incentives drive cost behaviour? Evidence about the role of the zero earnings benchmark for labor cost behaviour in private Belgian firms, Account. Rev., 87, 1219, 10.2308/accr-50153
Eberhart, 2004, An examination of long-term abnormal stock returns and operating performance following R&D Increases, J. Finance, 59, 623, 10.1111/j.1540-6261.2004.00644.x
Edvinsson, 1997
Eisfeldt, 2013, Organization capital and the cross-section of expected returns, J. Finance, 68, 1365, 10.1111/jofi.12034
Hansson, 2004, Human capital and stock returns: Is the value premium an approximation for return on human capital?, J. Bus. Finance Account., 31, 333, 10.1111/j.0306-686X.2004.00542.x
Kama, 2013, Do earnings targets and managerial incentives affect sticky costs?, J. Account. Res., 51, 201, 10.1111/j.1475-679X.2012.00471.x
Kuruscu, 2006, Training and lifetime income, Am. Econ. Rev., 96, 832, 10.1257/aer.96.3.832
Lang, 1991, A test of the free cash flow hypothesis: the case of bidder returns, J. Financ. Econ., 29, 315, 10.1016/0304-405X(91)90005-5
Lev, 2001
Lev, 2008, A rejoinder to Douglas Skinner's ‘Accounting for intangibles – a critical review of policy recommendations’, Account. Bus. Res. Spec. Issue, 38, 209, 10.1080/00014788.2008.9663334
Lev, 2009, Organization capital, Abacus, 45, 275, 10.1111/j.1467-6281.2009.00289.x
Lev, 1996, The capitalization, amortization and value-relevance of R&D, J. Account. Econ., 21, 107, 10.1016/0165-4101(95)00410-6
Lev, 1999, The boundaries of financial reporting and how to extend them, J. Account. Res., 37, 353, 10.2307/2491413
Martín-de-Castro, 2011, Towards an intellectual capital-based view of the firm: origins and nature, J. Bus. Ethics, 98, 649, 10.1007/s10551-010-0644-5
Mohd, 2005, Accounting for software development costs and information asymmetry, Account. Rev., 80, 1211, 10.2308/accr.2005.80.4.1211
Mouritsen, 2006, Problematising intellectual capital research: ostensive versus performative IC, Account. Audit. Account. J., 19, 820, 10.1108/09513570610709881
Noreen, 1991, Conditions under which activity-based cost systems provide relevant costs, J. Manag. Account. Res., 3, 159
Pantzalis, 2009, Equity market valuation of human capital and stock returns, J. Bank. Finance, 33, 1610, 10.1016/j.jbankfin.2009.03.008
Petersen, 2009, Estimating standard errors in finance panel data sets: comparing approaches, Rev. Financ. Stud., 22, 435, 10.1093/rfs/hhn053
Reinhardt, 2001, Intellectual capital and knowledge management: perspectives on measuring knowledge, 794
Richardson, 2006, Over-investment of free cash flows, Rev. Account. Stud., 11, 159, 10.1007/s11142-006-9012-1
Shleifer, 1997, A survey of corporate governance, J. Finance, 52737
Skinner, 2008, Accounting for intangibles – a critical review of policy recommendations, Account. Bus. Res. Spec. Issue, 38, 191, 10.1080/00014788.2008.9663332
Skinner, 2008, A reply to Lev's rejoinder to ‘accounting for intangibles – a critical review of policy recommendations, Account. Bus. Res. Spec. Issue, 38, 215, 10.1080/00014788.2008.9663335
Sougiannis, 1994, The accounting based valuation of corporate R&D, Account. Rev., 69, 44
Stulz, 1990, Managerial discretion and optimal financing policies, J. Financ. Econ., 26, 3, 10.1016/0304-405X(90)90011-N
Subramaniam, 2003
Subramaniam, 2005, The influence of intellectual capital on the types of innovative capabilities, Acad. Manage. J., 48, 450, 10.5465/AMJ.2005.17407911
Swart, 2006, Intellectual capital: disentangling an enigmatic concept, J. Intellect. Cap., 7, 136, 10.1108/14691930610661827
Weiss, 2010, Cost behaviour and analysts’ earnings forecasts, Account. Rev., 85, 1441, 10.2308/accr.2010.85.4.1441
Wiersma, 2011