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Article XXI GATT
sanctions
necessity
good faith
sovereignty
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Resumen
Managers need the related information about costs to plan and achieve it. On the other hand, awareness about costs behavior by changes of the activity level or selling level are important information for managers”™ decision making about planning, budgeting, pricing products, determining of break even, and other managerial issues. The relationship between costs stickiness and stock price volatility and adjusting role of conservatism was studied in Tehran stock Exchange in this research. Statistical population and sample of this research includes 93 companies in seven years of 2009-2015. This research was applied based on its objective, and data collection method (research design) was descriptive. Hypotheses of this research were test using combined and rolling regression method. There is not a significant relationship between cost stickiness and stock price volatility based on research results, but there is a positive and significant relationship between cost stickiness in companies with high conservatism and stock price volatility.
Citas
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