What is it about?
Prior research investigates the impact of the direction of current and prior sales changes on asymmetric cost behavior. However, there is no study that investigates the impact of the magnitude of current sales changes on asymmetric cost behavior. We aim to fill this gap in the literature.
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This page is a summary of: The Magnitude of Sales Change and Asymmetric Cost Behavior, Journal of Management Accounting Research, September 2019, American Accounting Association,
DOI: 10.2308/jmar-52331.
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