Measuring the impact of management expectations on asymmetric cost behavior to increase the information content quality of the management accounting system

نوع المستند : المقالة الأصلية

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كلية التجارة - جامعة بني سويف

المستخلص

This study aimed: to test the impact of the managerial expectations on asymmetric cost behavior in the context of resource adjustment costs and unused resource constraints in the business environment of Egypt.
To achieve these objectives this study relied on the analysis of the Forward financial reports of Egyptian companies registered at Egypt Stock market (33 company) during the period 2015- 2018.
To develop 3 models to measure this effect: the first, to measure the impact of
the managerial expectations on asymmetric cost behavior (first hypothesis), and the second: to measure the impact the managerial expectations with high level of unused resource on asymmetric cost behavior (the second hypothesis) and the third: to measure the impact the managerial expectations with high level of unused resource and adjustment costs on asymmetric cost behavior (the third hypothesis) .

The study found: Our results show that the impact of managerial expectations on cost asymmetry is the strongest when adjustment costs and unused resources are high. Conversely, when both are low, expectations have low impact on the degree of cost asymmetry, and the impact of managerial expectations on a asymmetric cost behavior is medium at a low degree of unused resources, a high magnitude of adjustment costs, and optimistic managerial expectations.

Depending on the previous result this study recommended, study the additional economic determinants when assessing the impact of managerial expectations on cost behavior

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