Title : Optimism and Profit-based incentives in Cost Stickkin: An Experimental Study
Authors:
- Komang Ayu Krisnadewi
- Noorlailie Soewarno
Department : Accounting
Journal Name : Journal of Management Control
Kinds of Journal : Q2
Keywords : Asymmetric Cost Behavior, Cost Stickkin, Experiment, Optimism, Profit-Based Incentenance
ABSTRACT
This study AIMS to Examine Whether Managerial optimism and profit-based incentives Affect Cost Behavior Asymmetry, Esphially Cost Stickkinness. DIFFER from previous literature on cost stickkin, the researcher use an experimental 2 × 2 between within subjects factorial design. This design is allows us to use data related to cost management specifically, not just in general terms as in student using archival data from public financial statements. Our Study Results Reaffirm Cost Stickkin Literature. This study focuss on experiments Among Accounting Students who are not knowledgeable about cost Behavior Asymmetry. Even though our 71 Student Participants know Only the Symmetric Cost Behavior Theory, When Presenting With a Scenario Related to Sales Prospects and Information on Profit-Based Incentives, The Results of this Study Show Other Show. When participates are more optimistic and profit-based incentives have been achieved, the level of cost stickkin is also Higher.
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