<?xml version="1.0" encoding="UTF-8"?><xml><records><record><source-app name="Biblio" version="7.x">Drupal-Biblio</source-app><ref-type>17</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">D. Balios</style></author><author><style face="normal" font="default" size="100%">N. Eriotis</style></author><author><style face="normal" font="default" size="100%">Naoum, V.</style></author><author><style face="normal" font="default" size="100%">D. Vasiliou</style></author></authors></contributors><titles><title><style face="normal" font="default" size="100%">Sticky Behavior of Selling, General, and Administrative Costs and Earnings Management Practices: An International Comparative Perspective</style></title><secondary-title><style face="normal" font="default" size="100%">International Journal of Managerial and Financial Accounting</style></secondary-title></titles><dates><year><style  face="normal" font="default" size="100%">Forthcoming</style></year></dates><volume><style face="normal" font="default" size="100%">12</style></volume><language><style face="normal" font="default" size="100%">eng</style></language><abstract><style face="normal" font="default" size="100%">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.</style></abstract><issue><style face="normal" font="default" size="100%">2</style></issue></record></records></xml>