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Cost Stickiness Concept

  • Kristina Reimer
Chapter
Part of the Quantitatives Controlling book series (QC)

Abstract

This chapter provides the framework for the two empirical studies presented in the subsequent chapters of my thesis. Section 2.1 describes the origin and development of the cost stickiness concept in the research literature. Section 2.2 considers various sources for cost stickiness occurrence and classifies them. Section 2.3 introduces the empirical models of asymmetric cost behavior. Section 2.4 presents research studies of cost stickiness categorizing them into existence, determinants, and the implications of cost stickiness. Section 2.5 addresses the contradicting claims made against the cost stickiness concept in the accounting literature.

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Copyright information

© Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019

Authors and Affiliations

  1. 1.Universität zu KölnKölnGermany

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