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.