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Are overhead costs strictly proportional to activity? : Evidence from hospital departments

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  1. Ince, Baris, 2024. "How do regulatory costs affect mergers and acquisitions decisions and outcomes?," Journal of Banking & Finance, Elsevier, vol. 163(C).
  2. Yu Li & Panpan Feng & Tiange Qi & Jiale Yan & Yongjian Huang, 2024. "Enterprise digital transformation, managerial myopia and cost stickiness," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-14, December.
  3. Rajiv Banker & Hsihui Chang & Ehsan Feroz, 2014. "Performance measurement in nonprofit governance: an empirical study of the Minnesota independent school districts," Annals of Operations Research, Springer, vol. 221(1), pages 47-71, October.
  4. Alexander Brüggen & Jens Zehnder, 2014. "SG&A cost stickiness and equity-based executive compensation: does empire building matter?," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 169-192, December.
  5. Bea Chiang, 2013. "Indirect Labor Costs And Implications For Overhead Allocation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 85-96.
  6. Fernanda Bravo & Marcus Braun & Vivek Farias & Retsef Levi & Christine Lynch & John Tumolo & Richard Whyte, 2021. "Optimization-driven framework to understand health care network costs and resource allocation," Health Care Management Science, Springer, vol. 24(3), pages 640-660, September.
  7. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
  8. Ramji Balakrishnan & Thomas Gruca & Deepika Nath, 1996. "The Effect of Service Capability on Operating Costs: An Empirical Study of Ontario Hospitals," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 177-207, March.
  9. Larsen, Jytte & Skjoldborg, Ulla Slothuus, 2004. "Comparing systems for costing hospital treatments: The case of stable angina pectoris," Health Policy, Elsevier, vol. 67(3), pages 293-307, March.
  10. Anderson, Shannon W. & Hesford, James W. & Young, S. Mark, 2002. "Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 195-211, April.
  11. Mark C. Anderson & Rajiv D. Banker & Surya N. Janakiraman, 2003. "Are Selling, General, and Administrative Costs “Sticky”?," Journal of Accounting Research, Wiley Blackwell, vol. 41(1), pages 47-63, March.
  12. Richard D. Morgenstern & William A. Pizer & Jhih-Shyang Shih, 2001. "The Cost Of Environmental Protection," The Review of Economics and Statistics, MIT Press, vol. 83(4), pages 732-738, November.
  13. Josep Maria Argiles Bosch & Josep Garcia Blandon, 2007. "Cost stickiness revisited: Empirical aplication for farms," Working Papers in Economics 187, Universitat de Barcelona. Espai de Recerca en Economia.
  14. Cristiana Cattaneo & Gaia Bassani, 2020. "Sticky costs: le determinanti e le sfide per manager e accademici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 103-126.
  15. Banker, Rajiv D. & Potter, Gordon & Schroeder, Roger G., 1995. "An empirical analysis of manufacturing overhead cost drivers," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 115-137, February.
  16. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
  17. Bhimani, Alnoor & Sivabalan, Prabhu & Soonawalla, Kazbi, 2018. "A study of the linkages between rolling budget forms, uncertainty and strategy," The British Accounting Review, Elsevier, vol. 50(3), pages 306-323.
  18. Homburg, Carsten, 2004. "Improving activity-based costing heuristics by higher-level cost drivers," European Journal of Operational Research, Elsevier, vol. 157(2), pages 332-343, September.
  19. Tingyong Zhong & Fangcheng Sun & Haiyan Zhou & Jeoung Yul Lee, 2020. "Business Strategy, State-Owned Equity and Cost Stickiness: Evidence from Chinese Firms," Sustainability, MDPI, vol. 12(5), pages 1-21, March.
  20. Z. Degraeve & Eva Labro & F. Roodhooft, 2005. "Constructing a Total Cost of Ownership supplier selection methodology based on Activity-Based Costing and mathematical programming," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 3-27.
  21. Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.
  22. Homburg, Carsten, 2005. "Using relative profits as an alternative to activity-based costing," International Journal of Production Economics, Elsevier, vol. 95(3), pages 387-397, March.
  23. Eva Labro, 2004. "The Cost Effects of Component Commonality: A Literature Review Through a Management-Accounting Lens," Manufacturing & Service Operations Management, INFORMS, vol. 6(4), pages 358-367, June.
  24. Ibrahim, Awad Elsayed Awad & Ali, Hesham & Aboelkheir, Heba, 2022. "Cost stickiness: A systematic literature review of 27 years of research and a future research agenda," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
  25. Otavio Ribeiro De Medeiros & Patricia de Souza Costa, 2004. "Cost Stickiness in Brazilian Firms," Finance 0412021, University Library of Munich, Germany.
  26. David Aboody & Shai Levi & Dan Weiss, 2018. "Managerial incentives, options, and cost-structure choices," Review of Accounting Studies, Springer, vol. 23(2), pages 422-451, June.
  27. NASSIRZADEH Farzaneh & SAEI Mohammad Javad & SALEHI Mahdi & BAYEGI Sayyed Ali Haddad, 2013. "A Study Of The Stickiness Of Cost Of Goods Sold And Operating Costs To Changes In Sales Level In Iran," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 8(2), pages 79-89, August.
  28. Josep Mª. Argilés‐Bosch & Josep Garcia‐Blandón & Diego Ravenda, 2023. "Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1187-1221, April.
  29. S. Hoozée & L. Vermeire & W. Bruggeman, 2009. "A risk analysis approach for time equation-based costing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/556, Ghent University, Faculty of Economics and Business Administration.
  30. Oll, Grete, 2014. "Opportunistic Disclosure in the Inter-Organizational Relationships," Discussion Papers on Economics 21/2014, University of Southern Denmark, Department of Economics.
  31. Sanjay Kallapur & Leslie Eldenburg, 2005. "Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals," Journal of Accounting Research, Wiley Blackwell, vol. 43(5), pages 735-752, December.
  32. Dae-Hyun Kwon, 2019. "Demand Uncertainty, Cost Behavior, and the Asian Financial Crisis: Evidence from Korea," Sustainability, MDPI, vol. 11(8), pages 1-12, April.
  33. Michael E Bradbury & Tom Scott, 2018. "Do managers forecast asymmetric cost behaviour?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 538-554, November.
  34. Hakan Özkaya, 2021. "Sticky cost behavior: evidence from small and medium sized enterprises in Turkey," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(2), pages 349-369, June.
  35. S. Hoozée & W. Bruggeman, 2007. "Towards explaining cost estimation errors in time equation-based costing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/486, Ghent University, Faculty of Economics and Business Administration.
  36. Gu, Yuqi & Ouyang, Bo, 2024. "Debt covenant violations and corporate cost management," Advances in accounting, Elsevier, vol. 65(C).
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