The Asymmetrical Behavior of Cost: Evidence from Tehran Stock Exchange

Hamed Akbarzade¹ Amirhossein Karbalaee Karim²

1) Accounting and Management Department of Kashan Branch of Islamic Azad University, Kashan, Iran
2) Accounting and Management Department of isfahan University, isfahan, Iran

IOI Code : XYZH-ZADFG
Publication : 2nd International Conference on Management and Humanities(2icmhconf.com)
Abstract :
    The aim of this study was to determine the relationship between assets, debt, free cash flow and gross domestic product has been adhesion cost. Research intended purpose for an applied research.Studies were included as independent variables and four hypothesis is a hypothesis. The study population study of listed companies in Tehran Stock Exchange over a period of five years (years 1393-1389) is. Finally, the limitations of the study, data were collected on 150 companies and then using Morgan table, 110 companies were selected by simple random sampling.and operating cash adhesion cost. Based on these results it is clear that with the increase in assets and cash operating costs increased adhesion. If adhesion between debt and free cash flow costs. Based on these results marked inverse relationship was found that with increasing debt and free cash flow, reduced costs stickiness.

Keywords : sticky costs operating cash flow free cash flow gross domestic product