SciELO - Scientific Electronic Library Online

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Balakrishnan, R., MJ. Petersen y N. Soderstrom (2004). Does capacity utilization affect the "stickiness" of cost? Journal of Accounting, Auditing & Finance 19 (3): 283-299. [ Links ]

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Banker, R., D. Byzalov y J. Plehn - Dujowich (2010). Sticky cost behaviour: theory and evidence. AAA 2011 Management Accounting Section (MAS) Meeting paper. Disponible en: http://ssrn.com/abstract=1659493 [ Links ]

Chen, C., H. Lu y T. Sougiannis (2007) Managerial empire building, corporate governance, and the asymmetrical behaviour of selling, general, and administrative costs. Disponible en: http://papers.ssrn.com/so13/papers.cfm?abstract_id=1014088 [ Links ]

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Ribeiro de Medeiros, O. y P. de Souza Costa (2004). Cost stickiness in Brazilian firms. Disponible en: http://papers.ssrn.com/so13/papers.cfm?abstract_ id=632365 [ Links ]

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Werbin, E. (2009) Costos pegadizos (sticky costs). Revista Iberoamericana de Contabilidad de Gestión 7 (14), Artículo 2. Disponible en: www.observatoriolatinoamericano.com/ [ Links ]

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Wiersma, E (2010). The impact of the reward structure on stickiness. AAA 2011 Management Accounting Section (MAS) Meeting Paper. Disponible en: http://ssrn.com/abstract=1668758 [ Links ]