2 Cost Stickiness Concept

This chapter provides the framework for the two empirical studies presented in the
subsequent chapters of my thesis. Section 2.1 describes the origin and development
of the cost stickiness concept in the research literature. Section 2.2 considers various
sources for cost stickiness occurrence and classifies them. Section 2.3 introduces the
empirical models of asymmetric cost behavior. Section 2.4 presents research studies
of cost stickiness categorizing them into existence, determinants, and the
implications of cost stickiness. Section 2.5 addresses the contradicting claims made
against the cost stickiness concept in the accounting literature.

© Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019

K. Reimer, Asymmetric Cost Behavior, Quantitatives Controlling,
https://doi.org/10.1007/978-3-658-22822-4_2
6 2 Cost Stickiness Concept

Figure 2.1: Structure of Chapter 2

The Origin of Cost Stickiness in the Research Literature

(Section 2.1)

Theoretical Considerations of Empirical Models of

Cost Stickiness Occurrence Asymmetric Cost Behavior
(Section 2.2) (Section 2.3)

Empirical Research in Asymmetric Cost Behavior

(Section 2.4)

Empirical Empirical Empirical

Evidence on the Evidence on the Evidence on the
Existence of Cost Determinants of Consequences of
Stickiness Cost Stickiness Cost Stickiness
(Section 2.4.1) (Section 2.4.2) (Section 2.4.3)

Criticism of the Cost Stickiness Concept

(Section 2.5)