Anderson, M. A., R. D. Banker, and S. Janakiraman. (2003). Are Selling, General, and Administrative costs sticky? Journal of Accounting Research 41, 47–63.
2) Anderson, M. A., R. D. Banker, R. Huang, and S. Janakiraman. (2007). Cost behavior and fundamental analysis of SG&A costs. Journal of Accounting, Auditing and Finance 22 (1), 1–28.
3) Atasoy, H., R. D. Banker. (2014). Resource adjustment and DEA efficiency scores. Working paper, Temple University.
4) Bagherpour, M. A., Monroe, G. S. and G. Shailer. (2014). Government and managerial influence on auditor switching under partial privatization. Journal of accounting and public policy 33(4), 372-390.
5) Banker, R. D., and D. Byzalov. (2014). Asymmetric cost behavior. Journal of Management Accounting Research 26 (2), 43–79.
6) Brüggen, A., and J. O. Zehnder. (2014). SG&A cost stickiness and equity-based executive compensation: Does empire building matter? Journal of Management Control 25 (3-4), 169–192.
7) Calleja, K., Steliaros, M., & Thomas, D. C. (2006). A note on cost stickiness: some international
comparisons. Management Accounting Research, 17, 127–140. 8) Thomas G. Canace & Scott B. Jackson & Tao Ma, (2018). R&D investments, capital expenditures, and earnings thresholds, Review of Accounting Studies, 23(1), 265-295.
9) Chen, C. X., H. Lu, and T. Sougiannis. (2012). The agency problem, corporate governance, and the asymmetrical behavior of Selling, General, and Administrative costs. Contemporary Accounting Research 29, 252–282.
10) Kama, I., and D. Weiss. (2013). Do earnings targets and managerial incentives affect sticky costs? Journal of Accounting Research 51 (1), 201–224.
11) Kim, H. Soon and S. Jang. (2018). Does Hotel Ownership Structure Influence
12) Capital Expenditures? Cornell Hospitality Quarterly, 59(4), 1-14.
13) Lev, B., and S. R. Thiagarajan. (1993). Fundamental Information Analysis. Journal of Accounting Research 31 (2), 190–215.
14) Li, W. L and K. Zheng. (2016). Product market competition and cost stickiness. Review of quantitative finance and accounting 49 (2), 283-313. 15) MohammadRezaei, f. and M. S. Norman. (2016). The role of auditor type and increased competition in the audit market. Accounting & Finance, 58 (3), 885-920
16) Park, Han-up. (2017). Changes in operating margins during a sales decline and abnormal return. Accounting dissertation, Temple University.
17) Rouxelin, F., W. Wongsunwai, and N. Yehuda. (2016). Aggregate cost stickiness in GAAP financial statements and future unemployment rate. Working paper, University of New South Wales.
18) Subramaniam, C., and M.L. Weidenmier. (2003). Additional evidence on the sticky behavior of costs. Working paper, Texas Christian University.
19) Weiss, D. (2010). Cost behavior and analysts’ earnings forecasts. The Accounting Review 85 (4), 1441–1474