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Calleja, K., Steliaros, M., & Thomas, D. C. (2006). A Note on Cost Stickiness: Some International Comparisons. Management Accounting Research, 17, 127-140.
https://doi.org/10.1016/j.mar.2006.02.001

has been cited by the following article:

• TITLE: The Impact of Cost Stickiness on Saudi Firm’s Profitability

  AUTHORS: Tazarki Walid

  KEYWORDS: Cost Stickiness, Earnings per Share (EPS), Saudi Companies

  JOURNAL NAME: Modern Economy, Vol.14 No.12, December 27, 2023

  ABSTRACT: This paper examines the impact of cost stickiness on firm performance for a sample composed of 110 listed companies in Saudi Arabia from 2017 to 2022. Data are estimated by the OLS regression analysis, and the Earnings per Share (EPS) ratio is used as a proxy to estimate firms’ performance. The results show a negative correlation between cost stickiness and performance. Furthermore, the results indicate that for industrial firms, age and size are positively correlated with performance. On the other hand, for commercial and service companies, a high level of debt is related to low performance.