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The Analysis of the Effect of Projecting Financial Crisis on the Amount of the Stickiness of Costs in Companies Accepted by Securities Exchange

Academic Journal of Accounting and Economic Researches

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Title The Analysis of the Effect of Projecting Financial Crisis on the Amount of the Stickiness of Costs in Companies Accepted by Securities Exchange
 
Creator Shirazi, Mahmood Agh Hosein Ali
KhanMohammadi, Mohammad Hamed
Mahmoodi, Maryam
 
Description This research aims to analyze the increase in projecting financial crisis on the intensity of the stickiness of administrative, common, sale, costs and cost price. The results of this research are analyzed based on the information of 30 companies without and 30 companies with financial crisis accepted by Tehran Securities Exchange in a period of time from 2001 to 2011. To categorize the companies, article 141 of business law is used by default, and considering previous researches, Altman model is used to project financial crisis. According to the results of the research, cost price costs in healthy and bankrupt companies are sticky, and as the projection of financial crisis elevates, so does the intensity of stickiness; moreover, the intensity of increased stickiness with financial crisis projection in bankrupt companies is more compared to healthy ones. Administrative, common, and sale costs are sticky in bankrupt companies, and the intensity of this stickiness increases by the increase of financial crisis projection. However, as administrative, common, and sale costs of all the healthy companies are increasing over the period, they are not analyzable.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor —
 
Date 2018-02-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/619
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 3, No 1 (2014): January 2014
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/619/400
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0