Asymmetric cost behavior: Theory, meta-analysis, and implications

Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we p...
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Gespeichert in:

Autor*in:	Naoum, Vasilios-Christos [verfasserIn] Ntounis, Dimitrios [verfasserIn] Papanastasopoulos, Georgios [verfasserIn] Vlismas, Orestes [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2023

Schlagwörter:	Asymmetric cost behaviour Cost stickiness Cost anti-stickiness Managerial decisions Meta-analysis

Übergeordnetes Werk:	Enthalten in: Journal of international accounting, auditing and taxation - Amsterdam [u.a.] : Elsevier Science, 1992, 53
Übergeordnetes Werk:	volume:53

DOI / URN:	10.1016/j.intaccaudtax.2023.100578

Katalog-ID:	ELV065953088

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allfields	10.1016/j.intaccaudtax.2023.100578 doi (DE-627)ELV065953088 (ELSEVIER)S1061-9518(23)00057-5 DE-627 ger DE-627 rda eng 650 VZ Naoum, Vasilios-Christos verfasserin aut Asymmetric cost behavior: Theory, meta-analysis, and implications 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry. Asymmetric cost behaviour Cost stickiness Cost anti-stickiness Managerial decisions Meta-analysis Ntounis, Dimitrios verfasserin (orcid)0000-0003-1819-0941 aut Papanastasopoulos, Georgios verfasserin aut Vlismas, Orestes verfasserin (orcid)0000-0001-8587-8071 aut Enthalten in Journal of international accounting, auditing and taxation Amsterdam [u.a.] : Elsevier Science, 1992 53 Online-Ressource (DE-627)320423999 (DE-600)2002930-5 (DE-576)259484520 1061-9518 nnns volume:53 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 53
spelling	10.1016/j.intaccaudtax.2023.100578 doi (DE-627)ELV065953088 (ELSEVIER)S1061-9518(23)00057-5 DE-627 ger DE-627 rda eng 650 VZ Naoum, Vasilios-Christos verfasserin aut Asymmetric cost behavior: Theory, meta-analysis, and implications 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry. Asymmetric cost behaviour Cost stickiness Cost anti-stickiness Managerial decisions Meta-analysis Ntounis, Dimitrios verfasserin (orcid)0000-0003-1819-0941 aut Papanastasopoulos, Georgios verfasserin aut Vlismas, Orestes verfasserin (orcid)0000-0001-8587-8071 aut Enthalten in Journal of international accounting, auditing and taxation Amsterdam [u.a.] : Elsevier Science, 1992 53 Online-Ressource (DE-627)320423999 (DE-600)2002930-5 (DE-576)259484520 1061-9518 nnns volume:53 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 53
allfields_unstemmed	10.1016/j.intaccaudtax.2023.100578 doi (DE-627)ELV065953088 (ELSEVIER)S1061-9518(23)00057-5 DE-627 ger DE-627 rda eng 650 VZ Naoum, Vasilios-Christos verfasserin aut Asymmetric cost behavior: Theory, meta-analysis, and implications 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry. Asymmetric cost behaviour Cost stickiness Cost anti-stickiness Managerial decisions Meta-analysis Ntounis, Dimitrios verfasserin (orcid)0000-0003-1819-0941 aut Papanastasopoulos, Georgios verfasserin aut Vlismas, Orestes verfasserin (orcid)0000-0001-8587-8071 aut Enthalten in Journal of international accounting, auditing and taxation Amsterdam [u.a.] : Elsevier Science, 1992 53 Online-Ressource (DE-627)320423999 (DE-600)2002930-5 (DE-576)259484520 1061-9518 nnns volume:53 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 53
allfieldsGer	10.1016/j.intaccaudtax.2023.100578 doi (DE-627)ELV065953088 (ELSEVIER)S1061-9518(23)00057-5 DE-627 ger DE-627 rda eng 650 VZ Naoum, Vasilios-Christos verfasserin aut Asymmetric cost behavior: Theory, meta-analysis, and implications 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry. Asymmetric cost behaviour Cost stickiness Cost anti-stickiness Managerial decisions Meta-analysis Ntounis, Dimitrios verfasserin (orcid)0000-0003-1819-0941 aut Papanastasopoulos, Georgios verfasserin aut Vlismas, Orestes verfasserin (orcid)0000-0001-8587-8071 aut Enthalten in Journal of international accounting, auditing and taxation Amsterdam [u.a.] : Elsevier Science, 1992 53 Online-Ressource (DE-627)320423999 (DE-600)2002930-5 (DE-576)259484520 1061-9518 nnns volume:53 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 53
allfieldsSound	10.1016/j.intaccaudtax.2023.100578 doi (DE-627)ELV065953088 (ELSEVIER)S1061-9518(23)00057-5 DE-627 ger DE-627 rda eng 650 VZ Naoum, Vasilios-Christos verfasserin aut Asymmetric cost behavior: Theory, meta-analysis, and implications 2023 nicht spezifiziert zzz rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry. Asymmetric cost behaviour Cost stickiness Cost anti-stickiness Managerial decisions Meta-analysis Ntounis, Dimitrios verfasserin (orcid)0000-0003-1819-0941 aut Papanastasopoulos, Georgios verfasserin aut Vlismas, Orestes verfasserin (orcid)0000-0001-8587-8071 aut Enthalten in Journal of international accounting, auditing and taxation Amsterdam [u.a.] : Elsevier Science, 1992 53 Online-Ressource (DE-627)320423999 (DE-600)2002930-5 (DE-576)259484520 1061-9518 nnns volume:53 GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2034 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2088 GBV_ILN_2106 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2507 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4242 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 AR 53
language	English
source	Enthalten in Journal of international accounting, auditing and taxation 53 volume:53
sourceStr	Enthalten in Journal of international accounting, auditing and taxation 53 volume:53
format_phy_str_mv	Article
institution	findex.gbv.de
topic_facet	Asymmetric cost behaviour Cost stickiness Cost anti-stickiness Managerial decisions Meta-analysis
dewey-raw	650
isfreeaccess_bool	false
container_title	Journal of international accounting, auditing and taxation
authorswithroles_txt_mv	Naoum, Vasilios-Christos @@aut@@ Ntounis, Dimitrios @@aut@@ Papanastasopoulos, Georgios @@aut@@ Vlismas, Orestes @@aut@@
publishDateDaySort_date	2023-01-01T00:00:00Z
hierarchy_top_id	320423999
dewey-sort	3650
id	ELV065953088
language_de	englisch
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author	Naoum, Vasilios-Christos
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title	Asymmetric cost behavior: Theory, meta-analysis, and implications
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title_sort	asymmetric cost behavior: theory, meta-analysis, and implications
title_auth	Asymmetric cost behavior: Theory, meta-analysis, and implications
abstract	Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry.
abstractGer	Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry.
abstract_unstemmed	Asymmetric cost behavior is an emerging and dynamic research area within the context of contemporary cost management research. This study systematically reviews asymmetric cost behavior research published in ABS-ranked journals (53 English-speaking journals) between 2003 and 2020. Additionally, we provide a review of the econometric models and instruments employed in empirical asymmetric cost behavior research and a meta-analysis of prior empirical evidence for the main determinants of the direction and intensity of the asymmetric cost behavior phenomenon. Several research streams are recognized within two major themes of cost asymmetry empirical research: (i) determinants of the asymmetric cost behavior phenomenon, and (ii) cost asymmetry as a determinant of earnings behavior, earnings prediction, and other microeconomic and macroeconomic phenomena. Each major component of our review is accompanied by critical analysis and suggestions for future research. Meta-analysis of the existing body of cost asymmetry studies reveals no publication bias but increasing heterogeneity within existing empirical evidence for cost asymmetry.
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title_short	Asymmetric cost behavior: Theory, meta-analysis, and implications
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