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Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana.

This study examines the relationship between cost stickiness and firm performance for a sample of 315 listed firms in Malaysia over 2010-2014. The estimation model is built based on previous empirical findings and the agency theory. It is tested using panel regression with the fixed effects model wh...

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Main Authors: Kontesa, Maria, Brahmana, Rayenda Khresna
Format: Article
Language:English
Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018
Subjects:
Management. Industrial Management
Financial management. Business finance. Corporation finance
Online Access:http://ir.uitm.edu.my/id/eprint/29646/1/29646.pdf
http://ir.uitm.edu.my/id/eprint/29646/
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spelling my.uitm.ir.296462020-04-17T14:02:55Z http://ir.uitm.edu.my/id/eprint/29646/ Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana. Kontesa, Maria Brahmana, Rayenda Khresna Management. Industrial Management Financial management. Business finance. Corporation finance This study examines the relationship between cost stickiness and firm performance for a sample of 315 listed firms in Malaysia over 2010-2014. The estimation model is built based on previous empirical findings and the agency theory. It is tested using panel regression with the fixed effects model while controlling the Heteroskedasticity and autocorrelation problem. The results show the significant role of cost stickiness on firm performance confirming the alignment proposition of the agency theory. Our research further indicates that some of the managers focus on future projects instead of anchoring to past information due to certainfactors such as change in technology used, economis and politics, which is in line with the institutional theory. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018-04 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/29646/1/29646.pdf Kontesa, Maria and Brahmana, Rayenda Khresna (2018) Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana. Asia-Pacific Management Accounting Journal (APMAJ), 13 (1). pp. 1-19. ISSN 2550-1631
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Management. Industrial Management
Financial management. Business finance. Corporation finance
spellingShingle Management. Industrial Management
Financial management. Business finance. Corporation finance
Kontesa, Maria
Brahmana, Rayenda Khresna
Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana.
description This study examines the relationship between cost stickiness and firm performance for a sample of 315 listed firms in Malaysia over 2010-2014. The estimation model is built based on previous empirical findings and the agency theory. It is tested using panel regression with the fixed effects model while controlling the Heteroskedasticity and autocorrelation problem. The results show the significant role of cost stickiness on firm performance confirming the alignment proposition of the agency theory. Our research further indicates that some of the managers focus on future projects instead of anchoring to past information due to certainfactors such as change in technology used, economis and politics, which is in line with the institutional theory.
format Article
author Kontesa, Maria
Brahmana, Rayenda Khresna
author_facet Kontesa, Maria
Brahmana, Rayenda Khresna
author_sort Kontesa, Maria
title Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana.
title_short Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana.
title_full Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana.
title_fullStr Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana.
title_full_unstemmed Cost stickiness effect on firm's performance: insights from Malaysia / Maria Kontesa and Rayenda Khresna Brahmana.
title_sort cost stickiness effect on firm's performance: insights from malaysia / maria kontesa and rayenda khresna brahmana.
publisher Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
publishDate 2018
url http://ir.uitm.edu.my/id/eprint/29646/1/29646.pdf
http://ir.uitm.edu.my/id/eprint/29646/
_version_ 1685650546965348352
score 13.211869

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