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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   winter 2017 , Volume 5 , Number 20 ; Page(s) 117 To 129.
 
Paper: 

Comparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses

 
 
Author(s):  Azadmanesh Roghayeh, POURZAMANI ZAHRA*
 
* Central Tehran Azad University
 
Abstract: 
The main goal of this research is to compare sticky operating costs, economic costs and the effect of depreciation expenses of emergence of costs stickiness phenomenon among firms accepted in Tehran Stock Exchange. We used the pattern devised by Anderson et al., linear pattern devised by them and Weiss’ s firm-level criterion for testing hypotheses. Research hypotheses have been based on a statistic sample including 91 firms during 11 years from 2004 to 2014 and tested using multivariate regression patterns and general combined data stratification. Results of this research using pattern devised by Anderson and et al., indicated that operating costs are significantly stickier than economic costs. Moreover, operating costs after deducting depreciation are less sticky than operating costs before deducting depreciation. Results using the linear pattern devised by Anderson et al., aren’ t significant. According to firm-level criterion devised by Weiss, there isn’ t also significant difference between operating costs and economic costs as well as operating costs after deducting depreciation and before deducting depreciation costs regarding their stickiness.
 
Keyword(s): costs stickiness,information asymmetry,Economic Costs,Operating Costs
 
 
References: 
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Click to Cite.
APA: Copy

Azadmanesh, R., & POURZAMANI, Z. (2017). Comparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 5(20 ), 117-129. https://www.sid.ir/en/journal/ViewPaper.aspx?id=663700



Vancouver: Copy

Azadmanesh Roghayeh, POURZAMANI ZAHRA. Comparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING. 2017 [cited 2021May14];5(20 ):117-129. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=663700



IEEE: Copy

Azadmanesh, R., POURZAMANI, Z., 2017. Comparing Ability Anderson and Weiss criterions in Determining the Effect of Depreciation Expenses on Sticky of Economic and Operating Expenses. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, [online] 5(20 ), pp.117-129. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=663700.



 
 
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