<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2683-2690</journal-id>
<journal-title><![CDATA[The Anáhuac journal]]></journal-title>
<abbrev-journal-title><![CDATA[The Anáhuac j.]]></abbrev-journal-title>
<issn>2683-2690</issn>
<publisher>
<publisher-name><![CDATA[Universidad Anáhuac del Sur S.C., Facultad de Economía y Negocios]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2683-26902020000100106</article-id>
<article-id pub-id-type="doi">10.36105/theanahuacjour.2020v20n1.04</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El comportamiento asimétrico de los costos y gastos pegajosos (2001-2017)]]></article-title>
<article-title xml:lang="en"><![CDATA[Asymmetric behavior of sticky costs and expenses (2001-2017)]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Martínez-Berrones]]></surname>
<given-names><![CDATA[José Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vela-Beltrán-del-Río]]></surname>
<given-names><![CDATA[César]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llanos Reynoso]]></surname>
<given-names><![CDATA[Luis Felipe]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Anáhuac  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Anáhuac  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Anáhuac  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<volume>20</volume>
<numero>1</numero>
<fpage>106</fpage>
<lpage>126</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2683-26902020000100106&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2683-26902020000100106&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2683-26902020000100106&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Analizar el comportamiento de los costos y gastos siempre ha sido una preocupación para los usuarios de los sistemas de información financiera. En particular, a partir de 2003, existe un mayor interés por estudiar el fenómeno de la pegajosidad de los costos (sticky costs en inglés) y gastos relativos a la variación de las ventas. A fin de profundizar en el tema, nos dimos a la tarea de investigar si en México la pegajosidad durante los períodos con crisis (2008-2011) es diferente a la de los períodos sin crisis (2002-2007 y 2012-2017), y si la pegajosidad de los costos es asimétrica a la de los gastos. Esto se realizó a partir de una selección de 59 emisoras de la Bolsa Mexicana de Valores (BMV), utilizando un modelo de regresión probado, y se pudo validar la existencia de este fenómeno, tanto de los costos como de los gastos, y se encontró que es mayor en los costos durante los años sin crisis y mayor en los gastos en años con crisis, situaciones que requieren mayor atención.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Analyzing the behavior of costs and expenses has always been a concern for users of financial information systems. In particular, as of 2003, there has been a greater interest in studying the «sticky» phenomenon of costs and expenses, related to the variation in sales. In order to deepen the subject, we set out to investigate whether in México the stickiness of periods with crisis (2008- 2011) is different from that of periods without crisis (2002-2007 and 2012-2017), and whether stickiness of costs is asymmetric to that of expenses. This was done from a selection of 59 issuers of the Mexican Stock Exchange (BMV) and using a proven regression model, the existence of the stickiness phenomenon could be validated, both in terms of costs and expenses, and it was found that there is greater stickiness of costs in years without crisis and the stickiness of expenses is greater in years with crisis; situations that require more attention.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[costos pegajosos]]></kwd>
<kwd lng="es"><![CDATA[gastos pegajosos]]></kwd>
<kwd lng="es"><![CDATA[control de costos]]></kwd>
<kwd lng="es"><![CDATA[incremento ventas]]></kwd>
<kwd lng="es"><![CDATA[crisis económica]]></kwd>
<kwd lng="es"><![CDATA[M21]]></kwd>
<kwd lng="es"><![CDATA[D23]]></kwd>
<kwd lng="es"><![CDATA[G31]]></kwd>
<kwd lng="en"><![CDATA[sticky costs]]></kwd>
<kwd lng="en"><![CDATA[sticky expenses]]></kwd>
<kwd lng="en"><![CDATA[cost control]]></kwd>
<kwd lng="en"><![CDATA[sales increase]]></kwd>
<kwd lng="en"><![CDATA[economic crisis]]></kwd>
<kwd lng="en"><![CDATA[M21]]></kwd>
<kwd lng="en"><![CDATA[D23]]></kwd>
<kwd lng="en"><![CDATA[G31]]></kwd>
</kwd-group>
</article-meta>
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