Cost stickness and earnings predictability: Evidence from | ||||
| المجلة العلمية للدراسات المحاسبية | ||||
| Article 8, Volume 1, العدد الثانى, March 2019, Page 1-39 PDF (648.86 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/sjar.2019.110145 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Emadeldin Mahmoud Ali Eid* | ||||
| Alzarka, Higher institute of computer science and business administration | ||||
| Abstract | ||||
| This study aims to investigate the relationship between the cost stickness and the earnings predictability. By exploring the stickness on the cost of goods sold and the selling and general and administrative cost, then exploring the effect of causes represented in asset intensity and economic growth on the level of cost stickness. Finally, investigating the relationship between cost stickness and the earnings predictability in the Egyptian environment. Using a sample of 162 firm year observations to the period 2015-2017 on the Egyptian stock exchange, I found the stickness on the cost of goods sold and I cannot found it in the selling and general and administrative cost, Besides I found effective role for the causes represented in asset intensity and economic growth in increasing the stickness of cost of goods sold whereas it haven’t any role on the selling and general and administrative cost. Finally, I found negative relationship between cost stickness and earnings predictability in the egyptian environment. | ||||
Highlights | ||||
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| Keywords | ||||
| Cost stickness; earnings predictability; Asset intensity; Economic growth | ||||
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