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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...

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Published in:Pertanika Journal of Social Sciences & Humanities Vol. 27; no. S2; pp. 167 - 181
Main Authors: Zagita, Tami, Rossieta, Hilda
Format: Article
Published: Universiti Putra Malaysia 2019 Special Issue
Subjects:
Cost
Manufacturing industries
Cost effectiveness
Corporate profits
Labor incentives
Wages
Indonesia
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