@article {18431,
	title = {Sticky Behavior of Selling, General, and Administrative Costs and Earnings Management Practices: An International Comparative Perspective},
	journal = {International Journal of Managerial and Financial Accounting},
	volume = {12},
	year = {Forthcoming},
	abstract = {The current study focuses on earnings management as a significant determinant of the sticky cost phenomenon, for explaining both firm-level cost behaviour and cross-country differences in cost behaviour. We combine firm-level incentives to manipulate earnings with country-level differences in earnings management practices to provide a richer understanding of the effects of these practices to cost stickiness. Using a sample of G-7 countries (France, Germany, Italy, Japan, Canada, UK and USA) we find that cost stickiness is mitigated in the pervasiveness of earnings management.},
	author = {D. Balios and N. Eriotis and Naoum, V. and D. Vasiliou}
}
