The Effect of Earnings-Target Incentive Compensation on Cost Stickiness Behaviour: Evidence from Indonesian Listed Manufacturing Companies.
The phenomenon in contrast to the traditional cost accounting theory, assuming cost efficiency as the primary objective, is called cost stickiness behaviour. Under the cost stickiness phenomenon, the increase of cost during a revenue-increasing trend is more significant than the decrease in cost dur...
| Publicado en: | Pertanika Journal of Social Sciences & Humanities Vol. 27; no. S2; pp. 167 - 181 |
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| Autores principales: | , |
| Formato: | Artículo |
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Universiti Putra Malaysia
2019 Special Issue
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| Acceso en línea: | Ver este registro en EBSCOhost |