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Asymmetric Costs and Proxy for Economy Costs
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원가 비대칭성과 경제적원가의 대용

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Type
Academic journal
Author
Kim, Jun－ho (원광대학교) Yang, Hae－myun (호원대학교)
Journal
Korea International Accounting Association KOREAN INTERNATIONAL ACCOUNTING REVIEW Vol.85 KCI Accredited Journals
Published
2019.6
Pages
99 - 112 (14page)

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Asymmetric Costs and Proxy for Economy Costs
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Abstract· Keywords

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After Anderson et al.(2003) published an empirical study on stickiness of cost or asymmetric cost behavior, many researchers have studied the asymmetry of cost, especially Balakrishnan et al. (2014) made a research for asymmetric model schemes. Banker & Byzalov(2014) presented a comprehensive system for asymmetric cost behavior. Banker et al .(2014) presented new models and perspectives on asymmetric cost behavior. Shust & Weiss(2014) raised questions about the cost of reporting expenses for economic expenses through empirical analysis, and then a new scheme for the corresponding value of economic costs is proposed.
Based on the research of Shust & Weiss(2014), this study conducted three aspects of research. Firstly, Is there an asymmetry in the cost of reporting expenses? Secondly, What is the relationship between cash payment cost and the reported expense? Thirdly, How is the role of depreciation in economic costs reflected?
The study found that SG&A appeared in the form of anti－sticky costs. In the question of the corresponding value of economic costs and expenses, the cost of cash payment appeared as anti －sticky costs. In the end, depreciation in economic costs tends to appear in the form of antisticky cost behavior.
#원가 비대칭성 #경제적 원가 대용치 #하방탄력성 #현금지불원가 #asymmetric cost #proxy for economic costs #anti-sticky cost #cash payment cost

Contents

국문초록
Abstract
Ⅰ. 서론
Ⅱ. 이론적 배경 및 선행연구
Ⅲ. 연구모형
Ⅳ. 실증분석
Ⅴ. 요약 및 결론
참고문헌

References (19)

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김미옥 / 2016 / 한국기업의 비대칭적 원가행태에 대한 종합분석 google schola 김미옥 / 2017 / 비대칭적 원가행태의 연구방법론 비교분석 / 회계정보연구 35(1):217~245 dbpia 송승아 / 2010 / 한국제조기업의 비대칭적 원가행태에 대한 재조명 / 회계저널 19(1):253~280 dbpia 안태식 / 2004 / 한국제조기업의 비대칭적 원가행태 / 경영학연구 33(3):789~807 dbpia 유정민 / 2013 / 가족기업과 비가족기업의 원가 비대칭성 차이에 관한 연구 / 국제회계연구 (49):81~102 dbpia

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