La influencia del dilema entre rentabilidad inmediata y crecimiento futuro de las ventas en la histéresis de los costes

Josep Ma Argilés-Bosch, Josep García-Blandón, Diego Ravenda, Maika M. Valencia-Silva, Antonio D. Somoza

Producció científica: Article en revista indexadaArticleAvaluat per experts

10 Cites (Scopus)

Resum

This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while they should also consider long term consequences and keep slack resources which allow building firms capacities to adapt to external challenges and take advantage of future opportunities. We find empirical evidence that changes in current firm profitability and one year ahead sales increase significantly influence resource adjustment in periods when sales decrease. We find a significant moderating effect of changes in profitability, as well as a significant stressing effect of one year ahead sales increase, on cost stickiness.

Títol traduït de la contribucióThe influence of the trade-off between profitability and future increases in sales on cost stickiness
Idioma originalCastellà
Pàgines (de-a)81-104
Nombre de pàgines24
RevistaEstudios de Economia
Volum44
Número1
DOIs
Estat de la publicacióPublicada - 2017

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