Quotation Riegler, Christian, Weiskirchner-Merten, Katrin. 2021. Research note: an analytical perspective on market decisions and asymmetric cost behavior. Review of Managerial Science. 15 (4), 991-1005.




Asymmetric cost behavior has attracted the interest of many (empirical) researchers in the last years. Prior research determines several sources of this behavior such as resource adjustment costs, uncertainties and related beliefs, agency problems, and fixed costs. Empirical studies measure firms’ cost behavior using total firm costs and sales. In imperfect markets, firms react to changing market conditions by adapting output prices and quantities so that both total firm costs and sales are affected. However, changing output prices only directly affects sales and not costs. Based on an economic model, we identify market decisions (output quantity and pricing decisions) as an additional source of measured asymmetric cost behavior.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Review of Managerial Science
Citation Index SSCI
WU Journalrating 2009 A
WU-Journal-Rating new FIN-A, INF-A, VW-D, WH-B
Language English
Title Research note: an analytical perspective on market decisions and asymmetric cost behavior
Volume 15
Number 4
Year 2021
Page from 991
Page to 1005
Reviewed? Y
URL https://link.springer.com/article/10.1007/s11846-020-00379-z
DOI http://dx.doi.org/10.1007/s11846-020-00379-z
Open Access Y
Open Access Link http://link.springer.com/article/10.1007/s11846-020-00379-z


Riegler, Christian (Details)
Weiskirchner-Merten, Katrin (Details)
Management Accounting and Control Group AB (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5307 Business and management economics (Details)
5327 Accounting (Details)
5359 Controlling (Details)
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