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Holzhacker, M., Krishnan, R., & Mahlendorf, M. D. (2015). Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity. The Accounting Review, 90, 2305-2335.
https://doi.org/10.2308/accr-51092

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