The DOI matches its Crossref record; 39 of the 39 references it cites were found in a registry or an index.
Cost Behavior and Analysts’ Earnings Forecasts
Open accessAbstract
ABSTRACT: This study examines how firms’ asymmetric cost behavior influences analysts’ earnings forecasts, primarily the accuracy of analysts’ consensus earnings forecasts. Results indicate that firms with stickier cost behavior have less accurate analysts’ earnings forecasts than firms with less sticky cost behavior. Furthermore, findings show that cost stickiness influences analysts’ coverage priorities and investors appear to consider sticky cost behavior in forming their beliefs about the value of firms. This study integrates a typical management accounting research topic, cost behavior, with three standard financial accounting topics (namely, accuracy of analysts’ earnings forecasts, analysts’ coverage, and market response to earnings surprises).
Overview
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
Corporate Disclosure Policy and Analyst Behavior.
Lang, M. H., & Lundholm, R. J. (1996) · The Accounting Review · doi:10.2308/tar-9611271989 · Cited by 2,633
Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies
Hong, H., Lim, T., & Stein, J. C. (2000) · The Journal of Finance · doi:10.1111/0022-1082.00206 · Cited by 2,611
Differences of Opinion and the Cross Section of Stock Returns
Diether, K. B., Malloy, C. J., & Scherbina, A. (2002) · The Journal of Finance · doi:10.1111/0022-1082.00490 · Cited by 2,139
The rewards to meeting or beating earnings expectations
Bartov, E., Givoly, D., & Hayn, C. (2002) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(02)00045-9 · Cited by 1,706
Management's Incentives to Avoid Negative Earnings Surprises
Matsumoto, D. A. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.3.483 · Cited by 1,613
The relation between earnings and cash flows
Dechow, P. M., Kothari, S. P., & L. Watts, R. (1998) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(98)00020-2 · Cited by 1,551
Firm characteristics and analyst following
Bhushan, R. (1989) · Journal of Accounting and Economics · doi:10.1016/0165-4101(89)90008-6 · Cited by 1,529
Givoly, D., & Hayn, C. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00024-0 · Cited by 1,370
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
Fundamental Information Analysis
Lev, B., & Thiagarajan, S. R. (1993) · Journal of Accounting Research · doi:10.2307/2491270 · Cited by 1,081
Research works printed but not linked: 18
- Adar, 1977, A comprehensive cost-volume-profit analysis under uncertainty, The Accounting Review, 52, 137
- Anderson, 2007, Understanding cost management: What can we learn from the evidence on “sticky costs”?, 10.2139/ssrn.975135 · doi:10.2139/ssrn.975135
- Baik, 2006, Self-selection in consensus analysts’ earnings forecasts, Asia-Pacific Journal of Financial Studies, 35, 141
- Balakrishnan, 2002, A critical overview of the use of full-cost data for planning and pricing, Journal of Management Accounting Research, 14, 3, 10.2308/jmar.2002.14.1.3 · doi:10.2308/jmar.2002.14.1.3
- Balakrishnan, 2004, Does capacity utilization affect the “stickiness” of costs?, Journal of Accounting, Auditing & Finance, 19, 283, 10.1177/0148558X0401900303 · doi:10.1177/0148558x0401900303
- Banker, 2006, Predicting earnings using a model based on cost variability and cost stickiness, The Accounting Review, 81, 285, 10.2308/accr.2006.81.2.285 · doi:10.2308/accr.2006.81.2.285
- Banker, 2008, Managerial optimism, prior-period sales changes, and sticky cost behavior, 10.2139/ssrn.1599284 · doi:10.2139/ssrn.1599284
- Beja, 2006, Some informational aspects of conservatism, European Accounting Review, 15, 585, 10.1080/09638180601102156 · doi:10.1080/09638180601102156
- Chen, 2008, Managerial empire building, corporate governance, and the asymmetrical behavior of selling, general, and administrative costs, 10.2139/ssrn.1014088 · doi:10.2139/ssrn.1014088
- Clement, 2003, Do investors respond to analysts’ forecast revisions as if forecast accuracy is all that matters?, The Accounting Review, 78, 227, 10.2308/accr.2003.78.1.227 · doi:10.2308/accr.2003.78.1.227
- Das, 1998, Earnings predictability and bias in analysts’ earnings forecasts, The Accounting Review, 73, 277
- Imhoff, 1992, The effect of ex ante earnings uncertainty on earnings response coefficients, The Accounting Review, 67, 427
- Kinney, 2002, Earnings surprise “materiality” as measured by stock returns, Journal of Accounting Research, 40, 1297, 10.1111/1475-679X.t01-1-00055 · doi:10.1111/1475-679x.t01-1-00055
- Kross, 1990, Earnings expectations: The analysts’ information advantage, The Accounting Review, 65, 461
- Lipe, 1990, The relation between stock returns and accounting earnings given alternative information, The Accounting Review, 65, 49
- Maher M., Lanen W., and Rajan M. 2006. Fundamentals of Cost Accounting. New York, NY:McGraw-Hill.
- Weiss, 2008, Extracting forward-looking information from security prices: A new approach, The Accounting Review, 83, 1101, 10.2308/accr.2008.83.4.1101 · doi:10.2308/accr.2008.83.4.1101
- Wiedman, 1996, The relevance of characteristics of the information environment in the selection of a proxy for the market’s expectations for earnings: An extension of Brown, Richardson, and Schwager, Journal of Accounting Research, 34, 313, 10.2307/2491505 · doi:10.2307/2491505
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 firm profitability: A study in Saudi Arabian industries
Ahmed Hashed Abdullah, A. (2021) · Investment Management and Financial Innovations · doi:10.21511/imfi.18(3).2021.27 · Cited by 5
“Weiss (2010) examined the association of cost stickiness with the forecast of earnings, specifically to the accuracy of analysts’ forecasts.”
BackgroundResult
Metadata
- Authors
- Weiss, D.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2010-07-01
- Volume
- 85
- Issue
- 4
- Pages
- 1441-1471
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2131479318
- Cited by
- 542
- References
- 39
- FWCI
- 32.64
- 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: Cost Behavior and Analysts’ Earnings Forecasts. https://app.cochat.ai/papers/10.2308/accr.2010.85.4.1441
- The paper
- Weiss, D. (2010). Cost Behavior and Analysts’ Earnings Forecasts. The Accounting Review. https://doi.org/10.2308/accr.2010.85.4.1441
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.
