{"id":"https://openalex.org/W3111069100","doi":"https://doi.org/10.22097/eeer.2020.230712.1156","title":"Management Characteristics and Cost Stickiness: An Examination Based on Agency Theory","display_name":"Management Characteristics and Cost Stickiness: An Examination Based on Agency Theory","publication_year":2021,"publication_date":"2021-02-01","ids":{"openalex":"https://openalex.org/W3111069100","doi":"https://doi.org/10.22097/eeer.2020.230712.1156","mag":"3111069100"},"language":"en","primary_location":{"id":"mag:3111069100","doi":"https://doi.org/10.22097/eeer.2020.230712.1156","is_oa":true,"landing_page_url":"http://www.eeer.ir/article_118384_179282ddf516e5f28261ec332a8e94d2.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306509562","display_name":"Environmental Energy and Economic Research","issn_l":null,"issn":["2538-4988","2676-4997"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Environmental Energy and Economic Research","raw_type":null},"parent_works":[],"lineage":["https://openalex.org/W3111069100"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.eeer.ir/article_118384_179282ddf516e5f28261ec332a8e94d2.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023863337","display_name":"Abbas Ali Daryaei","orcid":"https://orcid.org/0000-0002-7290-5701","observed_orcids":["https://orcid.org/0000-0002-7290-5701"]},"institutions":[{"id":"https://openalex.org/I69425150","display_name":"Imam Khomeini International University","ror":"https://ror.org/02jeykk09","country_code":"IR","type":"education","lineage":["https://openalex.org/I69425150"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Abbas Ali Daryaei","raw_affiliation_strings":["Imam Khomeini International University,Qazvin-Iran"],"raw_orcid":"https://orcid.org/0000-0002-7290-5701","affiliations":[{"raw_affiliation_string":"Imam Khomeini International University,Qazvin-Iran","institution_ids":["https://openalex.org/I69425150"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067806237","display_name":"Yasin Fattahi","orcid":"https://orcid.org/0000-0002-9231-452X","observed_orcids":["https://orcid.org/0000-0002-9231-452X"]},"institutions":[{"id":"https://openalex.org/I69425150","display_name":"Imam Khomeini International University","ror":"https://ror.org/02jeykk09","country_code":"IR","type":"education","lineage":["https://openalex.org/I69425150"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Yasin Fattahi","raw_affiliation_strings":["Imam Khomeini International University,Qazvin-Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Imam Khomeini International University,Qazvin-Iran","institution_ids":["https://openalex.org/I69425150"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057698107","display_name":"Hamed Sadeqi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I69425150","display_name":"Imam Khomeini International University","ror":"https://ror.org/02jeykk09","country_code":"IR","type":"education","lineage":["https://openalex.org/I69425150"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Hamed Sadeqi","raw_affiliation_strings":["Imam Khomeini International University,Qazvin-Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Imam Khomeini International University,Qazvin-Iran","institution_ids":["https://openalex.org/I69425150"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5062310645","display_name":"Ramazan Hasani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I69425150","display_name":"Imam Khomeini International University","ror":"https://ror.org/02jeykk09","country_code":"IR","type":"education","lineage":["https://openalex.org/I69425150"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Ramazan Hasani","raw_affiliation_strings":["Imam Khomeini International University,Qazvin-Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Imam Khomeini International University,Qazvin-Iran","institution_ids":["https://openalex.org/I69425150"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I69425150"],"apc_list":null,"apc_paid":null,"fwci":2.8015,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.89921855,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"5","issue":"1","first_page":"1","last_page":"15"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9609000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9609000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.035999998450279236,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-stickiness","display_name":"cost stickiness","score":0.996999979019165},{"id":"https://openalex.org/keywords/managerial-characteristics","display_name":"managerial characteristics","score":0.9179999828338623},{"id":"https://openalex.org/keywords/managerial-skills","display_name":"management skills","score":0.7870000004768372},{"id":"https://openalex.org/keywords/managerial-overconfidence","display_name":"managerial overconfidence","score":0.9319999814033508},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/asymmetric-cost-behavior","display_name":"asymmetric cost behavior","score":0.7210000157356262},{"id":"https://openalex.org/keywords/managerial-entrenchment","display_name":"managerial entrenchment","score":0.8209999799728394},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.800000011920929},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.6700000166893005}],"concepts":[{"id":"https://openalex.org/C51110983","wikidata":"https://www.wikidata.org/wiki/Q16503490","display_name":"Overconfidence effect","level":2,"score":0.9508301019668579},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.8094749450683594},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.6976231932640076},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5565744638442993},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.5526158809661865},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.5295408964157104},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5119773149490356},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.4909115433692932},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.48468878865242004},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4381272792816162},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.42909666895866394},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.411907434463501},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3512287139892578},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34291207790374756},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27354538440704346},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.1622830331325531},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.11684361100196838},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.0817645788192749},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"mag:3111069100","doi":"https://doi.org/10.22097/eeer.2020.230712.1156","is_oa":true,"landing_page_url":"http://www.eeer.ir/article_118384_179282ddf516e5f28261ec332a8e94d2.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306509562","display_name":"Environmental Energy and Economic Research","issn_l":null,"issn":["2538-4988","2676-4997"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Environmental Energy and Economic Research","raw_type":null},{"id":"pmh:oai:doaj.org/article:80b2f29f864c446f890acdfad3fff97d","doi":"https://doi.org/10.22097/eeer.2020.230712.1156","is_oa":false,"landing_page_url":"https://doaj.org/article/80b2f29f864c446f890acdfad3fff97d","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Environmental Energy and Economic Research, Vol 5, Iss 1, Pp 1-15 (2021)","raw_type":"article"}],"best_oa_location":{"id":"mag:3111069100","doi":"https://doi.org/10.22097/eeer.2020.230712.1156","is_oa":true,"landing_page_url":"http://www.eeer.ir/article_118384_179282ddf516e5f28261ec332a8e94d2.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306509562","display_name":"Environmental Energy and Economic Research","issn_l":null,"issn":["2538-4988","2676-4997"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Environmental Energy and Economic Research","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2405909001","https://openalex.org/W3184322733","https://openalex.org/W1808974556","https://openalex.org/W2886685894","https://openalex.org/W3085815017","https://openalex.org/W3217058679","https://openalex.org/W7095540057","https://openalex.org/W3126429265","https://openalex.org/W3115061439","https://openalex.org/W2268527345"],"abstract_inverted_index":{"Understanding":[0],"how":[1],"costs":[2],"behave":[3],"is":[4,153],"a":[5,46,154],"vital":[6],"and":[7,14,69,102,140,198],"critical":[8],"issue":[9],"for":[10,78],"managers,":[11,65],"management":[12,29,61,71,107,176,196],"accountants,":[13],"financial":[15],"analysts.":[16],"Using":[17],"agency":[18],"theory,":[19],"this":[20],"paper":[21],"addresses":[22],"the":[23,28,34,41,53,57,79,87,94,181,185,188,193],"empirical":[24],"question":[25],"of":[26,60,75,90,97,180],"whether":[27],"characteristics":[30,62,177,197],"can":[31],"help":[32],"explain":[33],"cost":[35,73,117,149,163,173,199],"stickiness":[36,74],"as":[37,63,103],"managerial":[38,66,98],"behavior":[39,174],"in":[40,116,128,137,157,161],"Tehran":[42],"Stock":[43],"Exchange.":[44],"Utilizing":[45],"panel":[47],"data":[48,54],"regression":[49],"model,":[50],"we":[51],"examined":[52],"to":[55,82,113,135],"determine":[56],"interaction":[58],"impact":[59],"non-executive":[64,91,123],"ability,":[67],"overconfidence,":[68],"earnings":[70,106,141],"on":[72,100,171,192],"165":[76],"firms,":[77],"period":[80],"2009":[81],"2018.":[83],"Results":[84],"show":[85],"that":[86,121],"entrenchment":[88],"effects":[89],"managers":[92,124,146],"increase":[93,115,156],"positive":[95],"influences":[96],"ability":[99],"overconfidence":[101,104],"increase,":[105],"are":[108,125,132],"also":[109],"increasing":[110],"consequently":[111],"leads":[112],"an":[114],"stickiness.":[118,164,200],"This":[119,165],"means":[120],"when":[122,151],"excessively":[126],"confident":[127],"their":[129],"abilities,":[130],"they":[131],"more":[133],"likely":[134],"engage":[136],"opportunistic":[138],"activities":[139],"management.":[142],"In":[143],"these":[144],"cases,":[145],"report":[147],"excessive":[148],"overruns":[150],"there":[152],"slight":[155],"company":[158],"sales,":[159],"resulting":[160],"increased":[162],"study":[166,186],"contributes":[167],"by":[168],"providing":[169],"evidence":[170],"asymmetric":[172],"concerning":[175],"from":[178],"one":[179],"emerging":[182],"economies.":[183],"Further,":[184],"extends":[187],"very":[189],"few":[190],"studies":[191],"relationship":[194],"between":[195]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2020-12-21T00:00:00"}
