TY - JOUR ID - 65135 TI - The Effect of the Company's Strategy and Managerial Ability on Asymmetric Cost Behavior JO - Accounting and Auditing Review JA - ACCTGREV LA - en SN - 2645-8020 AU - Tariverdi, Yadollah AU - Nik kar, Javad AU - Malekkhodae Hasanvand, Elahe AD - Assistant Prof., Faculty of Management and Accounting, Islamic Azad University, Central Tehran Branch, Tehran, Iran AD - Instructor, Faculty of Humanities, Islamic Azad University, Tehran East Branch, Tehran, Iran AD - Ph.D. Candidate in Accounting, Faculty of Management and Accounting, Islamic Azad University, Central Tehran Branch, Tehran, Iran Y1 - 2018 PY - 2018 VL - 24 IS - 4 SP - 503 EP - 526 KW - Ability of management KW - Asymmetric cost behavior KW - Corporate strategy KW - Costs stickiness KW - Product market competition DO - 10.22059/acctgrev.2018.239658.1007673 N2 - The aim of this study isto examine the effect of the company's strategy (Including competitive strategy, investment strategy, financing strategy, company strategy based on past information, and company strategy based on future information) and managerial ability on asymmetric cost behavior. For this purpose seven hypotheses are developed and data about 106 companies listed in the Tehran Stock Exchange for the period between the years 2006 to 2015 are analyzed. Regression models using panel data approach are reviewed and tested. The results show that the investment strategy, company strategy based on future information and management ability increase the asymmetry of cost behavior.In addition, the results show that the company's competitive index and financing strategy variables reduce the asymmetry of cost behavior.On the other hand, the results indicate that the company strategy based on past informationand GDP growth have no significant effect on the asymmetry of cost behavior in companies listed in the Tehran Stock Exchange.   UR - https://acctgrev.ut.ac.ir/article_65135.html L1 - https://acctgrev.ut.ac.ir/article_65135_b22b3142b8f016053339552cd892c78b.pdf ER -