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has been cited by the following article:

• TITLE: Cost Stickiness: Analysis and Determinants. Case Study of Saudi Companies

  AUTHORS: Tazarki Walid

  KEYWORDS: Cost Stickiness, Selling, General and Administrative Costs, Cost of Goods Sold, Cost Behavior, Saudi Companies

  JOURNAL NAME: Theoretical Economics Letters, Vol.11 No.2, April 12, 2021

  ABSTRACT: This paper examines the existence of cost stickiness of KSA firms using the ABJ 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.