%0 Journal Article
%T Cost Stickiness: Analysis and Determinants. Case Study of Saudi Companies
%A Tazarki Walid
%J Theoretical Economics Letters
%P 239-248
%@ 2162-2086
%D 2021
%I Scientific Research Publishing
%R 10.4236/tel.2021.112017
%X This paper examines the existence of cost stickiness
of KSA firms using the <i><span style=\"font-family:Verdana;\">ABJ</span></i><span style=\"font-family:Verdana;\"> model. By analyzing accounting data of 12
selected Saudi companies from 2010 to 2019, the results show the existence of
cost stickiness in COGS more than SGA Expenses. Furthermore, a low level of
debts and a high Cash-Flow ratio are associated with cost stickiness in Saudi
companies.</span>
%K Cost Stickiness
%K Selling
%K General and Administrative Costs
%K Cost of Goods Sold
%K Cost Behavior
%K Saudi Companies
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=108332