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:: year 14, Issue 53 (2022) ::
fa 2022, 14(53): 44-58 Back to browse issues page
The Effect of Trade Credit on Cost Stickiness by Attention Product Market power and Customer Concentration
Ridha Altaie1 , Seyed abbas Hashemi * 1, Darush Foroghi1
1- Department of accounting, Faculty of Administrative Sciences and Economics, University of Isfahan, Isfahan, Iran.
Abstract:   (2946 Views)
The issue of asymmetric cost behavior has attracted much attention in the management accounting literature. According to the economic theory of sticky costs, resource adjustment costs are one of the main reasons for this asymmetric behavior. Given that suppliers have an impact on the amount of resource adjustment, the purpose of this study is to investigate the effect of trade credit on cost stickiness with respect to the moderating role of product market power and customer concentration. The statistical the population of this study are all companies listed in Tehran Stock Market, in which 102 companies in the period 2014 to 2021 have been selected by systematic elimination method. For data analysis and hypothesis testing, multivariate regression model based on compound data is used. The results showed that trade credit leads to a reduction in cost stickiness. The findings also show that when the market power of the product is weak, the effect of trade credit on cost stickiness increases. In addition, customer concentration does not have a significant effect on the relationship between trade credit and cost stickiness.
 
Article number: 3
Keywords: Trade Credit, Cost Stickiness, Product Market Power, Customer Concentration
Full-Text [PDF 630 kb]   (115 Downloads)    
Type of Study: Research | Subject: Special
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Altaie R, Hashemi S A, Foroghi D. The Effect of Trade Credit on Cost Stickiness by Attention Product Market power and Customer Concentration. fa 2022; 14 (53) : 3
URL: http://qfaj.mobarakeh.iau.ir/article-1-2567-en.html
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year 14, Issue 53 (2022) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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