نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد حسابداری مدیریت، دانشگاه فردوسی مشهد
2 گروه حسابداری، دانشگاه فردوسی مشهد
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The issue of asymmetric cost behavior has attracted much attention in management accounting literature. According to the economic theory of sticky costs, sources adjustment costs, especially employees adjustment costs, is one of the main reasons for this asymmetry. Current study takes a new look at this theory by using Employees Skills index for Employees adjustment costs. In this study, companies listed on the Tehran Stock Exchange during the years 2011 to 2020 as a statistical population were selected and employees’ skills level is measured using these components: per capita training, work experience and employees education level. The results show that the level of employees skills has a positive effect on the stickiness of wages, which is consistent with the hypothesis of the research. Also, the results show that wages costs in highly skill fimrs have sticky behavior, and in low skill fimrs, employees have no stickiness. The results will have significant implications for policy makers.
کلیدواژهها [English]
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