Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency
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DOI: 10.1007/s00187-018-0269-x
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- Yuwen Cai & Nijat Hajikhanov & Thomas Kaspereit & Anke Müßig, 2024. "Local party committee and labor cost asymmetry," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(3), pages 371-403, September.
- Naoum, Vasilios-Christos & Ntounis, Dimitrios & Papanastasopoulos, Georgios & Vlismas, Orestes, 2023. "Asymmetric cost behavior: Theory, meta-analysis, and implications," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
- Komang Ayu Krisnadewi & Noorlailie Soewarno, 2021. "Optimism and profit-based incentives in cost stickiness: an experimental study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(1), pages 7-31, March.
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More about this item
Keywords
Local public enterprises; Sticky costs; Anti-sticky costs; Asymmetric cost behavior; Public interest; Efficiency; Institutional constraints;All these keywords.
JEL classification:
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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