تأثير أمولة الشركات على سلوك التكلفة غير المتماثل

Abstract EN

The study aimed to analyze the asymmetric cost behavior in the Iraqi industrial companies, and to show the extent of the impact of financialization on weakening the asymmetric cost behavior.

The relationship and influence between the variables.

The study concluded that there is asymmetric behavior of costs in the listed Iraqi companies, and that the common behavior and trend of cost is the (sticky-down) behavior, meaning that when sales increase by 1% , costs increase by 69% , and when sales decrease by 1% , costs decrease by 70.8% This is consistent with previous studies.

The study also found that there is a direct impact of corporate finance on weakening the asymmetric cost behavior of companies, and this is consistent with previous studies, which confirm that any change in sales on the other hand leads to a change in costs, but in a disproportionate proportion with the change in sales.