The DOI matches its Crossref record; 7 of the 7 references it cites were found in a registry or an index.
A note on cost stickiness: Some international comparisons
Open accessOverview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
White, H. (1980) · Econometrica · doi:10.2307/1912934 · Cited by 25,861
Investor protection and corporate governance
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2000) · Journal of Financial Economics · doi:10.1016/s0304-405x(00)00065-9 · Cited by 6,848
The effect of international institutional factors on properties of accounting earnings
Ball, R., Kothari, S. P., & Robin, A. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00012-4 · Cited by 3,187
Are Selling, General, and Administrative Costs “Sticky”?
Anderson, M. C., Banker, R. D., & Janakiraman, S. N. (2003) · Journal of Accounting Research · doi:10.1111/1475-679x.00095 · Cited by 1,352
Cost & effect: using integrated cost systems to drive profitability and performance
(1998) · Choice Reviews Online · doi:10.5860/choice.35-5748 · Cited by 725
The political economy of comparative corporate governance
O’Sullivan, M. A. (2003) · Review of International Political Economy · doi:10.1080/0969229032000048899 · Cited by 148
Class Struggle Inside the Firm: A Study of German Codetermination
Gorton, G., & Schmid, F. A. (2000) · doi:10.20955/wp.2000.025 · Cited by 52
Cited by
Employment protection legislation, adjustment costs and cross-country differences in cost behavior
Banker, R. D., Byzalov, D., & Chen, L. (. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2012.08.003 · Cited by 543
Cost Stickiness and Core Competency: A Note*
Balakrishnan, R., & Gruca, T. S. (2008) · Contemporary Accounting Research · doi:10.1506/car.25.4.2 · Cited by 286
Metadata
- Authors
- Calleja, K., Steliaros, M., & Thomas, D. C.
- Venue
- Management Accounting Research
- Publisher
- Elsevier BV
- Published
- 2006-06
- Volume
- 17
- Issue
- 2
- Pages
- 127-140
- ISSN
- 1044-5005 (ISSN-L)
- OpenAlex
- W2044976747
- Cited by
- 340
- References
- 7
- FWCI
- 3.35
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: A note on cost stickiness: Some international comparisons. https://app.cochat.ai/papers/10.1016/j.mar.2006.02.001
- The paper
- Calleja, K., Steliaros, M., & Thomas, D. C. (2006). A note on cost stickiness: Some international comparisons. Management Accounting Research. https://doi.org/10.1016/j.mar.2006.02.001
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
