| 000 -LEADER |
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| fixed length control field |
02234nam a22004095i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20140310152715.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
120420s2012 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9783834941312 |
|
978-3-8349-4131-2 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5601-5688 |
|
|---|
| Classification number |
HF5667-5668.252 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
23 |
| 264 #1 - |
|---|
| -- |
Wiesbaden : |
| -- |
Gabler Verlag, |
| -- |
2012. |
| 912 ## - |
|---|
| -- |
ZDB-2-SBE |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Baumgarten, Daniel. |
| Relator term |
author. |
| 245 14 - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Title |
The Cost Stickiness Phenomenon |
| Medium |
[electronic resource] : |
| Remainder of title |
Causes, Characteristics, and Implications for Fundamental Analysis and Financial Analysts’ Forecasts / |
| Statement of responsibility, etc |
by Daniel Baumgarten. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
XXIV, 105p. 4 illus. |
| Other physical details |
online resource. |
| 440 1# - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Quantitatives Controlling |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
The Cost Stickiness Phenomenon -- Cost Stickiness and the Information Content of the SG&A Ratio -- Cost Stickiness and Analysts' Implied Forecasts -- Concluding Remarks. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts’ forecasts by means of two comprehensive empirical analyses. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Economics. |
|
|---|
| Topical term or geographic name as entry element |
Auditing. |
|
|---|
| Topical term or geographic name as entry element |
Economics/Management Science. |
|
|---|
| Topical term or geographic name as entry element |
Accounting/Auditing. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY |
|---|
| Title |
Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Printed edition: |
| International Standard Book Number |
9783834941305 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
http://dx.doi.org/10.1007/978-3-8349-4131-2 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
E-Book |
