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Does asymmetric cost behavior differ between categories and country groups A cross-countries comparative analysis

Author

Listed:
  • Isabelle Lacombe

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

  • Chahroun Rania
  • Anis Jarboui

    (Université de Sfax - University of Sfax)

  • Akrout Zied

Abstract

The managerial accounting literature has shown a lot of interest in the topic of asymmetric cost behaviour. When evaluating studies on cost asymmetry, we found empirical evidence of asymmetric cost behaviour in developed and emerging countries, but few studies have examined cost asymmetry between countries. In order to fill this research gap, our study focused on differences in cost behaviour between groups of countries. The study uses a multi-country dataset with various dimensions of asymmetric cost behaviour including different cost categories: selling, general and administrative cost (SGA), cost of goods sold (COGS), and total costs. We study asymmetric cost behaviour, in European, BRICS, USA and MIST countries between 2003 and 2021. We find mixed evidence in favour of cost behaviour that agree with the importance of different cost models and we show that the degree of cost stickiness using different cost categories changes significantly across country groups and across categories.

Suggested Citation

  • Isabelle Lacombe & Chahroun Rania & Anis Jarboui & Akrout Zied, 2025. "Does asymmetric cost behavior differ between categories and country groups A cross-countries comparative analysis," Post-Print hal-04979275, HAL.
    • Handle: RePEc:hal:journl:hal-04979275
    DOI: 10.1504/IJBEM.2025.10061728
    as

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