Beta
110145

Cost stickness and earnings predictability: Evidence from

Article

Last updated: 24 Dec 2024

Subjects

-

Tags

محاسبة خاصة

Abstract

  This study aims to investigate the relationship between the cost stickness and the earnings predictability. By exploring the stickness on the cost of goods sold and the selling and general and administrative cost, then exploring the effect of causes represented in asset intensity and economic growth on the level of cost stickness. Finally, investigating the relationship between cost stickness and the earnings predictability in the Egyptian environment. Using a sample of 162 firm year observations to the period 2015-2017 on the Egyptian stock exchange, I found the stickness on the cost of goods sold and I cannot found it in the selling and general and administrative cost, Besides I found effective role for the causes represented in asset intensity and economic growth in increasing the stickness of cost of goods sold whereas it haven't any role on the selling and general and administrative cost. Finally, I found negative relationship between cost stickness and earnings predictability in the egyptian environment.    

DOI

10.21608/sjar.2019.110145

Keywords

Cost stickness, earnings predictability, Asset intensity, Economic growth

Authors

First Name

Emadeldin Mahmoud Ali

Last Name

Eid

MiddleName

-

Affiliation

Alzarka, Higher institute of computer science and business administration

Email

-

City

-

Orcid

-

Volume

1

Article Issue

العدد الثانى

Related Issue

16717

Issue Date

2019-03-01

Receive Date

2020-08-30

Publish Date

2019-03-01

Page Start

1

Page End

39

Print ISSN

2636 -3739

Online ISSN

2636-3747

Link

https://sjar.journals.ekb.eg/article_110145.html

Detail API

https://sjar.journals.ekb.eg/service?article_code=110145

Order

8

Type

المقالة الأصلية

Type Code

987

Publication Type

Journal

Publication Title

المجلة العلمية للدراسات المحاسبية

Publication Link

https://sjar.journals.ekb.eg/

MainTitle

Cost stickness and earnings predictability: Evidence from

Details

Type

Article

Created At

22 Jan 2023