Teoría de los sticky costs en empresas de mayor rentabilidad en sectores brasileños
Year: 2026
Type: article
Abstract: The aim of this study was to contrast cost behavior of high-profitability firms with general sector patterns, based on the postulates of sticky costs theory. Using a multiple linear regression model with panel data, information from publicly listed Brazilian firms in cyclical and non-cyclical consumption sectors was analyzed for the period 2022–2024. The contribution of this study lies in examining the presence or absence of asymmetry in cost behavior among more profitable firms. The results showed that, unlike the sector average, firms with higher profitability do not exhibit cost asymmetry. This suggests a reconceptualization of the sticky costs phenomenon as an element for maximizing performance, as well as the factors that essentially must be managed by decision-makers to avoid exposure to such asymmetric behavior.
Source: Estudios Gerenciales
Institution: Universidade Federal de Mato Grosso do Sul
Language: Spanish
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7158263190
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