Sticky Cost Behavior: Evidence from Small and Medium Sized Companies

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

Halbert White · Econometrica · 1980 · 26.1K citations

Social Sciences, Economics, Econometrics +11

Are Selling, General, and Administrative Costs “Sticky”?

Mark C. Anderson, Rajiv D. Banker, Surya Janakiraman · Journal of Accounting Research · 2003 · 1.4K citations

Business, Business Economics, Economics +10

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs*

Clara Xiaoling Chen, Hai Lu, Theodore Sougiannis · Contemporary Accounting Research · 2011 · 825 citations

Management, Corporate Governance, Economics +17

Cost Behavior and Analysts’ Earnings Forecasts

Dan Weiss · The Accounting Review · 2010 · 542 citations

Business, Accountancy, Accounting +12

Employment protection legislation, adjustment costs and cross-country differences in cost behavior

Rajiv D. Banker, Dmitri Byzalov, Lei Chen · Journal of Accounting and Economics · 2012 · 538 citations

Social Sciences, Economics, Employment Law +9