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Anderson, M., Banker, R. and Janakiraman, S. (2003) Are Selling, General, and Administrative Costs “Sticky”? Journal of Accounting Research, 41, 47-63.
https://doi.org/10.1111/1475-679X.00095

has been cited by the following article:

• TITLE: Cost Stickiness, Ownership Concentration and Enterprise Risk—Empirical Evidence from Chinese Listed Manufacturing Companies

  AUTHORS: Kening Yao

  KEYWORDS: Cost Stickiness, Enterprise Risk, Ownership Concentration

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.8 No.1, January 24, 2018

  ABSTRACT: This paper examined the impact of cost stickiness on company risk by using the data of listed manufacturing companies of Chinese A-share market from 2008 to 2015. The research shows that the cost stickiness significantly increases the risk level of companies. Ownership concentration, as the core content of corporate governance, would impact the relationship between cost stickiness and company risk level: when the ownership concentration is higher, the impact of cost stickiness on company risk is greater.